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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 los derechos de voto en las sociedades aportadas, y se cumplen los requisitos de residencia y de no tener como objetivo principal el fraude o la evasión fiscal, la operación podrá acogerse al 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 la fecha de adquisición. La entidad que adquiere los valores también los valorará por el valor fiscal que tenían en el patrimonio del socio.
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