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An entity intends to acquire 100% of another through a share swap. The Directorate-General for Taxes (DGT) rules that the special Corporate Tax regime can be applied provided that the shareholders and the acquiring entity are resident in Spain and the transaction serves genuine economic purposes rather than being solely for tax advantages.
Cuestión planteada Si la operación anteriormente descrita puede acogerse al régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo, y si los motivos alegados se pueden calificar como válidos a estos efectos.
Para aplicar el régimen especial de canje de valores, los socios deben residir en España o la UE y la entidad adquirente debe ser residente en España. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso, los motivos de centralización de inversiones y protección de la empresa familiar se consideran económicamente válidos.
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