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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.
El régimen especial de canje de valores es aplicable si la entidad adquirente obtiene la mayoría de los derechos de voto y se cumplen los requisitos de residencia de socios y entidad. No se aplicará si el objetivo principal es el fraude o la evasión fiscal. Los motivos de simplificación administrativa, centralización de gestión, estructuración racional de participaciones y mejora de solvencia pueden considerarse motivos económicos válidos.
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