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Consultants ask whether a restructuring to consolidate shares in a holding company qualifies as a share exchange under the special regime. The DGT responds that it applies if a majority of voting rights is obtained and residency and economic motives are satisfied.
Cuestión planteada Si resulta de aplicación a la operación de reestructuración empresarial planteada el régimen fiscal especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades y si los motivos apuntados tienen la consideración de motivos económicos válidos a efectos de entender aplicable el régimen especial conforme al artículo 80 de la Ley del Impuesto sobre Sociedades.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto. Deben cumplirse los requisitos de residencia de los socios y de la entidad adquirente según el artículo 80 de la LIS. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades.
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