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Some partners inquire whether exchanging their shares in two companies to establish a holding and subsequently carrying out a total spin-off of one of them may qualify for the fiscal neutrality regime. The DGT responds that such operations may apply if legal requirements are met and there is no primary objective of tax fraud or evasion.
Cuestión planteada 1.- Si las operaciones de canje de valores y escisión total se calificarían objetivamente dentro del régimen de neutralidad fiscal previsto en el Capítulo VII del Título VII de la LIS.
Para el canje de valores, se puede aplicar la neutralidad fiscal si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. En el caso de la escisión total, si se realiza conforme a la normativa fiscal y mercantil y se mantiene la proporcionalidad, también puede acogerse al régimen especial. En ambos casos, los valores y fechas de adquisición se mantienen fiscalmente. No se aplicará el régimen si la operación tiene como objetivo principal el fraude o la evasión fiscal.
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