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A family group has enquired whether contributing their shares in two companies to a new holding company can qualify for the special share exchange regime and if their economic motives are valid. The DGT indicates that this is possible provided residency and control requirements are met, and considers the stated economic motives to be valid.
Cuestión planteada Si las operaciones planteadas podrían acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto y cumplir requisitos de residencia de los socios y de la entidad beneficiaria. Los motivos económicos de reestructuración, centralización de gestión y optimización de recursos presentados se consideran válidos para evitar la aplicación de la prohibición por fines meramente fiscales. No se puede pronunciar sobre fases futuras que dependan de hechos no acaecidos.
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