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The applicant asks whether a share exchange operation intended to consolidate holdings under a holding company can qualify for the special regime under the Corporate Income Tax Act (LIS). The DGT rules that this is possible provided that residence and majority voting rights requirements are satisfied, and the operation is supported by valid economic reasons.
Cuestión planteada Si la operación de canje de valores planteada puede acogerse al régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades, y si los motivos expuestos tienen la consideración de económicamente válidos a estos efectos.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir la mayoría de los derechos de voto, el socio debe residir en España o la UE, y la entidad adquirente debe ser residente en España. Además, 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 aglutinar participaciones en una holding para centralizar la gestión y diversificar inversiones pueden considerarse económicamente válidos.
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