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A natural person enquires whether acquiring shares in their existing entities by a new holding company may qualify for the special share exchange regime. The DGT confirms this is possible if voting majority and article 80 LIS requirements are met, and the stated economic reasons are valid.
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.
Para aplicar el régimen especial de canje de valores, la entidad beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de expansión, diversificación de riesgos, optimización de recursos financieros y mejora de la gestión mediante una holding pueden considerarse válidos.
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