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A family group asks whether creating a holding company through share exchange among its businesses can qualify for the LIS special regime. The DGT responds that it is possible if residence and control requirements are met, and if the transaction is based on valid economic grounds rather than merely tax advantages.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
La operación puede acogerse al régimen especial de canje de valores si la nueva holding adquiere la mayoría de derechos de voto y se cumplen los requisitos de residencia y de la Directiva 2009/133/CEE. Es imprescindible que la operación no tenga como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de centralización de gestión, planificación, mejora de la capacidad comercial y sucesión generacional se consideran económicamente válidos. En cuanto al ITPAJD, si es reestructuración, estará no sujeta y exenta.
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