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The DGT confirms that transferring participations to a new entity may qualify as a share exchange if voting rights are obtained and residence and LIS valuation requirements are met.
Question raised: Whether the described operations could qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
Si la entidad Newco adquiere participaciones que le permitan obtener la mayoría de derechos de voto en las sociedades aportadas, y concurren los requisitos del artículo 80 de la LIS, se puede aplicar el régimen de canje de valores. En este caso, el socio no integrará rentas en su base imponible del IRPF y los valores recibirán el valor fiscal de los entregados manteniendo su fecha de adquisición. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si no se efectúa por motivos económicos válidos.
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