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A taxpayer asks whether the contribution of shares from two companies (A and B) to a parent company can qualify for the special value exchange regime. The DGT responds that this is possible provided the conditions in articles 76.5 and 80.1 of the LIS are met and the transaction is not primarily aimed at fraud or tax evasion.
Cuestión planteada Si la operación descrita puede acogerse al régimen especial establecido en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, como canje de valores o como aportación no dineraria.
La operación puede aplicar el régimen especial de canje de valores si la matriz adquiere la mayoría de derechos de voto de las sociedades aportantes y estas son residentes en España o la matriz está en el ámbito de la Directiva 2009/133/CE. Se requiere que los valores aportados sean representativos del capital social. Además, la operación debe responder a motivos económicos válidos, como la reestructuración o la planificación de la transmisión generacional, y no tener como objetivo principal la ventaja fiscal.
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