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A taxpayer proposes a share exchange involving the contribution of holdings in two entities to a third entity to act as a holding company. The DGT indicates that the transaction may qualify for the special regime provided that requirements regarding voting rights majority and residency are met, and that the operation is supported by valid economic reasons.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal 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.
Para aplicar el régimen especial de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto de las entidades participantes. Asimismo, deben concurrir los requisitos de residencia de los socios y de la entidad adquirente previstos en el artículo 87.1 del TRLIS. Finalmente, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos y no a la mera búsqueda de una ventaja fiscal.
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