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Individuals inquire whether they can exchange shares to contribute their stakes in two companies to a new holding. The DGT confirms that the special regime under LIS may apply if voting majority requirements are met and the transaction is based on valid economic grounds, not merely tax advantages.
Cuestión planteada 1. Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación podrá acogerse al régimen especial de canje de valores si la entidad beneficiaria adquiere la mayoría de los derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si la operación carece de motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de centralización de recursos, costes y planificación familiar presentados podrían considerarse válidos para evitar la aplicación del artículo 89.2 de la LIS.
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