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A natural person proposes exchanging shares in two companies for shares in a holding company. The DGT states the operation may qualify for fiscal neutrality if legal requirements are met and economic motives are present.
Cuestión planteada En relación con el Impuesto sobre Sociedades, si la operación planteada puede acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS, habida cuenta de los motivos económicamente válidos anteriormente expuestos.
El canje de valores puede acogerse a la neutralidad fiscal si la entidad adquirente obtiene la mayoría de los derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. En este caso, el socio persona física no integrará rentas en su IRPF y los valores recibidos mantendrán el valor y fecha de adquisición de los aportados. La entidad holding podrá acogerse al régimen de consolidación fiscal en el ejercicio siguiente si cumple los requisitos de entidad dominante. La operación no estará sujeta a IVA si el transmitente no actúa como empresario o profesional.
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