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The consultant asks whether a share exchange to concentrate holdings in a holding company can benefit from the LIS special regime. The DGT states that this is possible if the entity acquires a majority of voting rights, the requirements of Article 80 are met, and the operation has valid economic motives, not just fiscal ones.
Cuestión planteada Si la operación descrita es susceptible de acogerse a régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir una participación que le permita obtener la mayoría de los derechos de voto o aumentar su mayoría. Deben cumplirse los requisitos de residencia de los socios y de la entidad adquirente previstos en el artículo 80.1 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. La valoración de los valores recibidos debe respetar los valores fiscales de los socios aportantes.
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