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A consultant proposes transferring all shares in entity B to entity A in a non-cash transaction. The DGT states that such operation may apply the special share exchange regime if LIS requirements are met and economic motives are valid.
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 especial de canje de valores, la entidad beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y concurrir los requisitos del artículo 80.1 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 alegados por el consultante podrían considerarse válidos, aunque su calificación final depende de la comprobación de los hechos.
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