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A natural person enquires whether a value exchange and share contribution restructuring can benefit from the special regime of the Corporate Income Tax. The DGT responds that this is possible provided a majority of voting rights is obtained, the requirements of Article 80 are met, and the operation has valid economic motives rather than purely fiscal objectives.
Cuestión planteada Si las operaciones descritas podrían 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 las sociedades participadas y cumplir los requisitos de residencia y valoración del artículo 80 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. La calificación de si los motivos alegados son válidos es una cuestión de hecho sujeta a comprobación administrativa.
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