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A consultancy firm proposes transferring its shares to another entity to enable it to hold 100% of the capital. The DGT states that the transaction may qualify for the special exchange regime provided legal requirements are met and the operation is not primarily aimed at fraud or tax advantage.
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.
Para aplicar el régimen especial de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. Asimismo, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal. Los motivos económicos de reestructuración alegados podrían considerarse válidos, aunque su calificación depende de las circunstancias de hecho y de que no existan otros factores que alteren el propósito de la operación.
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