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The consultant asks whether the contribution of shares from two companies to a parent company can qualify for the special exchange regime. The DGT responds that this is possible if 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.
Para aplicar el régimen especial de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto mediante la atribución de valores representativos del capital social. Es necesario que los socios residan en España o la UE y que la entidad adquirente sea residente en España o esté en el ámbito de la Directiva 2009/133/CE. Además, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como objetivo principal la ventaja fiscal.
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