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A natural person asks whether the exchange of their shares in a participation company for shares in their holding company meets the special regime's requirements. The DGT states that it is possible provided legal requirements are met and the transaction has valid economic motives.
Cuestión planteada 1. Confirmación de que la operación de canje de valores acometida por parte de la persona física PF1 de las participaciones de la entidad C a su respectiva sociedad holding individual (Sociedad H), cumple los requisitos previstos legalmente para acogerse a la figura impositiva del "canje de valores" previsto en los artículos 76.5 y 80 del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
El régimen de canje de valores es aplicable si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. En este caso, el socio no integrará en su base imponible del IRPF las rentas derivadas del canje. Los valores recibidos mantendrán el valor y la fecha de adquisición de los entregados. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos.
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