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The consultant asks whether a share exchange to group shares in a new parent company complies with regulations. The DGT states that the special regime may apply if the acquiring entity obtains a majority of voting rights and the conditions in Article 80 of the LIS are met.
Cuestión planteada Si la operación de canje de valores descrita, que PF1 tiene previsto acometer, cumple con lo dispuesto en el artículo 76.5 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, en relación con la aportación de las participaciones sociales que ostenta como socio único de la entidad A, así como otras en las que pudiera participar de forma mayoritaria el consultante, conforme a lo dispuesto en dicho precepto.
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. Asimismo, deben concurrir los requisitos del artículo 80 de la LIS y la operación no debe tener como principal objetivo el fraude o la evasión fiscal. Los motivos económicos alegados para la reorganización podrían considerarse válidos según el artículo 89.2 de la LIS, aunque esto depende de la comprobación de los hechos.
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