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A natural person enquires whether acquiring 56 companies through a holding entity may qualify for the special share exchange regime. The DGT states that this is possible if voting rights are obtained, the requirements of Article 80 of the LIS are met, and the transaction is based on valid economic grounds rather than solely tax advantages.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. Además, según el artículo 89.2 de la LIS, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos y no por la mera finalidad de obtener una ventaja fiscal. Los motivos de simplificación estructural, centralización de gestión y separación de riesgos pueden considerarse válidos.
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