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Consultants ask whether a share contribution for family asset structuring qualifies for the special share exchange regime. The DGT states that it may apply if a majority of voting rights is acquired, Article 80 of the LIS requirements are met, and the transaction has valid economic motives rather than a purely fiscal objective.
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 los derechos de voto en las entidades participadas. Deben concurrir los requisitos de residencia y valoración establecidos en el 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, y no por la mera búsqueda de una ventaja fiscal.
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