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A taxpayer proposes a restructuring involving the contribution of shares from company C to holding company A. The DGT examines whether the stated motives are valid for applying the special securities exchange regime and the subsequent tax treatment under the ITPAJD.
Cuestión planteada Si los motivos económicos expuestos pueden considerarse válidos para que la operación planteada pueda acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación puede acogerse al régimen especial de canje de valores si la sociedad A adquiere la mayoría de derechos de voto en la sociedad C y se cumplen los requisitos del artículo 80 de la LIS. Los motivos de separar patrimonio, mejorar la gestión, organizar la unidad familiar y fortalecer la imagen de grupo se consideran económicamente válidos según el artículo 89.2 de la LIS. En cuanto al ITPAJD, la operación se considera de reestructuración, lo que conlleva su no sujeción a la modalidad de operaciones societarias y su exención en las demás modalidades. No se puede determinar la aplicación de la regla de elusión de la LMV por falta de datos sobre la composición del activo de las sociedades.
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