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A query was raised regarding whether a share exchange operation intended to create a holding company can qualify for the special merger and demerger regime. The DGT indicates that this is possible provided the requirements of Article 80 of the LIS are met and the primary purpose of the operation is not tax evasion or tax advantage.
Cuestión planteada A efectos del Impuesto sobre Sociedades y del Impuesto sobre la Renta de las Personas Físicas, si resulta de aplicación a la operación planteada el régimen fiscal especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir una participación que le permita obtener la mayoría de derechos de voto y cumplir los requisitos del artículo 80 de la LIS. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. Motivos como la gestión unificada o la optimización financiera podrían considerarse válidos si se acreditan como hechos.
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