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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 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 participaciones que le permitan obtener la mayoría de derechos de voto, los valores aportados son de entidades residentes en España y la matriz es residente en España o está en el ámbito de la Directiva 2009/133/CE. Asimismo, la operación debe responder a motivos económicos válidos y no tener como principal objetivo la ventaja fiscal, según el artículo 89.2 de la LIS. Los motivos de centralización de decisiones y transmisión generacional pueden considerarse válidos.
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