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Some partners inquire whether transferring their shares in two companies to a new holding company may qualify for the special value exchange regime. The DGT states that this is possible if the LIS requirements are met, the transaction has valid economic motives, and it is not primarily aimed at fraud or tax evasion.
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.
Para aplicar el régimen de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto en las sociedades aportadas y cumplir los requisitos del artículo 80 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de unificación de estructura, gestión unificada y facilitación de inversiones podrían considerarse válidos, aunque su calificación depende de los hechos reales de la operación.
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