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Family members inquire whether setting up a holding company by contributing shares in two transport companies qualifies for the special exchange regime. The DGT states that this is possible if legal requirements are met and the transaction has valid economic grounds, not merely fiscal ones.
Cuestión planteada Posibilidad de que la operación proyectada pueda acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto o incrementar la mayoría ya existente. Deben concurrir los requisitos del artículo 80 de la LIS, como la residencia de los socios y la entidad adquirente. Además, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos y no por la mera búsqueda de una ventaja fiscal.
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