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A company asks whether a total split and subsequent share exchange to establish a holding company may qualify for the special regime under the LIS. The DGT responds that this is possible provided legal requirements are met and the operation is not primarily aimed at obtaining tax benefits.
Cuestión planteada 1) Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
La escisión total es aplicable si cumple los requisitos mercantiles y fiscales, sin necesidad de que los patrimonios sean ramas de actividad si hay un único socio. El canje de valores requiere que la entidad adquirente obtenga la mayoría de derechos de voto y cumpla los requisitos de residencia. Ambas operaciones deben realizarse por motivos económicos válidos, como la reorganización o diversificación de riesgos, y no por mera finalidad fiscal.
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