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A couple consults whether a value swap, where company Z acquires shares in X and Y, qualifies under the special regime. The DGT responds that it may apply if majority voting rights are obtained and residency requirements are met, provided the transaction has valid economic motives and is not solely for tax advantages.
Cuestión planteada Si la operación descrita se calificaría objetivamente dentro del régimen especial previsto en el artículo 76.5 de la Ley del Impuesto sobre Sociedades y si los motivos económicos apuntados son suficientes a los efectos del artículo 89.2.
Para aplicar el régimen especial de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto en las entidades participadas. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal. Los motivos de centralizar la gestión, aprovechar economías de escala o reducir costes se consideran económicamente válidos según el artículo 89.2 de la LIS. La aplicación del régimen queda sujeta al cumplimiento de los requisitos de residencia y de la entidad adquirente previstos en el artículo 80.1.
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