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The consultant asks whether a reorganisation through the acquisition of shares can benefit from the tax neutrality regime. The DGT responds that it is possible if majority voting rights and residency requirements are met, and if the transaction has valid economic grounds.
Cuestión planteada Si la operación de reestructuración planteada se puede acoger al régimen fiscal de neutralidad previsto en el capítulo VII del título VII de la Ley 27/2014 del Impuesto sobre Sociedades.
Para aplicar el régimen de canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y cumplir los requisitos de residencia de socios y entidad según el artículo 80.1 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos de planificación sucesoria, separación de riesgos, centralización de decisiones y eficiencia en la inversión se consideran económicamente válidos.
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