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A holding company sought clarification on whether contributing shares of a subsidiary could qualify for the special share exchange regime and if its underlying reasons were valid. The DGT ruled that this is possible provided residency and majority voting requirements are met, and that the alleged business rationalisation motives are economically valid.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y tanto el socio que realiza el canje como la entidad beneficiaria deben ser residentes en España. Asimismo, 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. Los motivos de simplificación de la estructura empresarial y mejora de la capacidad comercial se consideran económicamente válidos.
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