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The consultant asks whether a value exchange to restructure a family estate can benefit from the special regime for mergers and spin-offs. The DGT states that this is possible if LIS requirements are met and the operation has valid economic grounds, not merely fiscal objectives.
Cuestión planteada
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir una participación que le permita obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. Además, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal. Los motivos económicos alegados, como la reorganización patrimonial, la simplificación de la gestión o la centralización de liquidez, podrían considerarse válidos, aunque su calificación depende de los hechos y circunstancias de la operación.
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