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The consultant asks whether the acquisition of shares in hospitality entities by a holding company may qualify for the special exchange regime. The DGT responds that it is possible provided the conditions of Article 80 of the LIS are met and the transaction does not have the primary objective of tax fraud or evasion.
Cuestión planteada Si la operación descrita puede 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 y si existen motivos económicos válidos.
Para aplicar el régimen especial de canje de valores, la entidad beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de centralizar la gestión, concentrar recursos, incrementar solvencia o potenciar la actividad pueden considerarse válidos según el artículo 89.2 de la LIS.
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