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A family asks whether a total split of a company followed by a share exchange to establish a holding company may apply to the special corporate tax regime. The DGT states that such an operation may qualify if legal requirements are met and valid economic reasons exist.
Cuestión planteada Si las operaciones descritas podrían acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La escisión total puede aplicar el régimen especial si se realiza bajo la Ley 3/2009 y los socios reciben participaciones de forma proporcional a su participación previa. El canje de valores es aplicable si la sociedad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos de residencia y valoración fiscal. No obstante, la aplicación del régimen especial requiere que la operación no tenga como fin principal el fraude o la evasión fiscal, debiendo existir motivos económicos válidos que no sean meramente para obtener una ventaja fiscal.
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