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The consultant asks whether a 100% acquisition of an operating company by a holding company qualifies for the special exchange regime and whether valid economic grounds exist. The DGT states that the regime may apply if Articles 76.5 and 80.1 of the LIS are met and the transaction does not primarily aim at tax fraud or 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 adquirente debe obtener la mayoría de los derechos de voto de la entidad participada y cumplir los requisitos de residencia y de la entidad adquirente previstos en el artículo 80.1 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 simplificación estructural, fortalecimiento financiero, financiación intragrupo y planificación de la transmisión patrimonial podrían considerarse válidos, aunque su calificación depende de los hechos y circunstancias de la operación.
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