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A family group asks whether the exchange of their shares in a C company for shares in a holding company A can benefit from the LIS special regime. The DGT states this is possible if voting rights and residency requirements are met and valid economic reasons exist.
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 del Capítulo VII del Título VII de la LIS si la entidad A adquiere participaciones que le permitan obtener la mayoría de los derechos de voto en la entidad C y concurren los requisitos de residencia del artículo 80.1. Asimismo, la aplicación del régimen exige que la operación no tenga como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos. Los motivos de simplificación estructural, racionalización organizativa, reducción de costes y relevo generacional podrían considerarse válidos, aunque su calificación depende de los hechos.
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