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The DGT confirms that such a transfer may qualify under the special restructuring regime if the conditions in Article 80 of the LIS are met and the transaction has valid economic motives.
Question posed: Whether the restructuring proposed through a recently created holding company, which will increase its capital through the non-monetary contribution of the shares of entity A, may benefit from the special tax regime for restructuring operations under Chapter VII of Title VII of the Corporate Income Tax Act, fulfilling the requirement of being for a valid economic reason, as required in Art. 89.2.
La operación podrá aplicarse al régimen de canje de valores si la holding B adquiere la mayoría de derechos de voto en la entidad A y se cumplen los requisitos del artículo 80 de la LIS. No se integrarán rentas en el IRPF de los socios siempre que se respeten las condiciones de residencia y valoración fiscal. La aplicación del régimen exige que la operación no tenga como objetivo principal el fraude o la evasión fiscal, debiendo acreditarse motivos económicos válidos. La valoración de los valores recibidos se hará por el valor fiscal de los entregados y conservarán su fecha de adquisición.
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