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A family group asks whether acquiring shares in various companies through a holding entity may qualify for the special exchange regime. The DGT states this is possible provided LIS requirements are met and the transaction is not primarily aimed at fraud or tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80.1 de la LIS. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Si la entrada de nuevos socios se realiza mediante ampliación de capital, los motivos expuestos podrían considerarse económicamente válidos según el artículo 89.2 de la LIS.
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