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A private individual enquires whether transferring their shares in company A to holding company B may qualify for the special value exchange regime. The DGT states that this is possible if the conditions of Article 80 of the LIS are met and the transaction does not primarily aim at fraud or tax 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 según el artículo 89.2 de la LIS. Los motivos de unificación de política accionarial, relevo generacional o eficiencia en la gestión pueden considerarse válidos.
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