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A shareholder wishes to transfer their shares in a company to a new holding company via a share exchange. The DGT states that the transaction may qualify for the special regime if the new entity obtains a majority of voting rights, the conditions in Article 80 are satisfied, and valid economic reasons exist.
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.
Para aplicar el régimen especial de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto en la entidad participada. Deben concurrir los requisitos del artículo 80 de la LIS, incluyendo la residencia de los socios y la valoración de los valores recibidos. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS.
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