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Siblings have consulted whether contributing their shares in a company to the group's parent company can qualify for the special tax regime for the exchange of securities. The DGT has ruled that this is possible provided that residency and entity requirements are met, and that the transaction is driven by economic motives rather than being purely for tax purposes.
Cuestión planteada Si la operación de reestructuración planteada podría acogerse al régimen fiscal especial regulado en el capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La operación puede acogerse al régimen de canje de valores del TRLIS si la entidad beneficiaria es residente en España o está en el ámbito de la Directiva 90/434/CEE. Los motivos de reestructuración, racionalización y mejora de eficiencia presentados se consideran económicamente válidos según el artículo 96.2 del TRLIS. En este caso, los socios no integrarán rentas en su IRPF y los valores recibirán la misma valoración y fecha de adquisición que los entregados. La entidad adquirente valorará las participaciones por el valor que tenían en el patrimonio de los socios.
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