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The consultant asks whether an acquisition to establish a holding company may qualify for the special exchange regime. The DGT confirms it is possible if the entity acquires a majority of voting rights and legal requirements are met, provided the operation is not primarily aimed at tax advantages.
Cuestión planteada Si las operaciones descritas son susceptibles de acogerse a régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre (LIS).
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. Además, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de gestión, control, sucesión y optimización financiera expuestos podrían considerarse económicamente válidos, aunque su calificación depende de los hechos y circunstancias reales de la operación.
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