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The consultant asks whether a share exchange to centralise holdings in a holding company can benefit from the special regime of the Corporate Income Tax. The DGT responds that it is possible provided Articles 76.5 and 80.1 of the LIS are met and the operation is not primarily aimed at fraud or tax evasion.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
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 de residencia y valoración previstos en el 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. La valoración de los valores recibidos se realizará por el valor fiscal que tenían en el patrimonio de los socios aportantes.
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