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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.
La operación podrá aplicar el régimen especial de canje de valores si la entidad A adquiere participaciones que le permitan obtener la mayoría de los derechos de voto en la entidad B y concurren los requisitos del artículo 80 de la LIS. La aplicación del régimen exige que la operación no tenga como principal objetivo el fraude o la evasión fiscal. Los motivos económicos alegados por el consultante podrían considerarse válidos según el artículo 89.2 de la LIS, aunque esto depende de la comprobación de los hechos.
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