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An individual has enquired whether the incorporation of a holding company through a share exchange to reorganise investments can qualify for the special Corporate Income Tax regime. The DGT indicates that this is possible provided legal requirements are met and valid economic reasons exist, further clarifying how economic activity is determined within corporate groups.
Cuestión planteada 1. 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.
El régimen especial de canje de valores es aplicable si la entidad beneficiaria adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. La operación no podrá acogerse a este régimen si su principal objetivo es el fraude o la evasión fiscal, careciendo de motivos económicos válidos. En el caso de arrendamiento de inmuebles, se considera actividad económica si el grupo de sociedades dispone de los medios materiales y personales exigidos por el artículo 5.1 de la LIS. La valoración de si los motivos son económicos o puramente fiscales es una cuestión de hecho que debe acreditarse.
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