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Owners inquire whether acquiring shares in their entities via a new holding may qualify for the special share exchange regime. The DGT states that this is possible if a voting majority is obtained, residence requirements are met, and the transaction has valid economic motives, not merely fiscal ones.
Cuestión planteada Posibilidad de que las operaciones proyectadas puedan 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. Deben concurrir 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, debiendo realizarse por motivos económicos válidos y no con la mera finalidad de obtener una ventaja fiscal.
What is published here, applied to a company or a specific case. The first meeting is free.
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