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The DGT confirms that a share exchange between companies may qualify for the LIS special regime if the beneficiary acquires majority voting rights and the conditions in Article 80 of the LIS are satisfied.
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.
El régimen especial de canje de valores es aplicable si la entidad adquiere la mayoría de los derechos de voto y concurren los requisitos del artículo 80 de la LIS. En este caso, los socios no integrarían rentas en su base imponible y los valores recibirían el valor fiscal de los entregados. No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos. La comprobación de estos motivos dependerá de las circunstancias de hecho que analicen los órganos competentes.
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