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The DGT confirms that the transfer of shares from two companies to a new holding company may be treated as a share exchange if residency and control requirements are met and valid economic reasons exist.
Cuestión planteada Si la operación descrita puede acogerse al régimen especial establecido en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, como canje de valores o como aportación no dineraria.
La operación puede aplicar el régimen especial de canje de valores si la nueva sociedad adquiere participaciones que le permitan obtener la mayoría de derechos de voto, los socios son residentes en España o la UE, y la entidad adquirente es residente en España o está en el ámbito de la Directiva 2009/133/CE. Asimismo, debe cumplirse el artículo 89.2 de la LIS, demostrando que la operación tiene motivos económicos válidos y no tiene como principal objetivo el fraude o la evasión fiscal. Los motivos de centralizar gestión, facilitar inversión, obtener recursos o la sucesión empresarial pueden considerarse válidos.
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