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The DGT confirms that a share acquisition to establish a holding company may qualify for the special exchange regime, provided the conditions in Articles 76.5 and 80.1 of the LIS are met and the transaction is not primarily aimed at tax fraud or evasion.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
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 y cumplir los requisitos de residencia de socios y entidad adquirente del artículo 80.1 de la LIS. Asimismo, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como objetivo principal la obtención de una ventaja fiscal según el artículo 89.2 de la LIS. En este caso, los motivos de eficiencia de inversión, uniformidad de participación y preparación para la sucesión hereditaria se consideran económicamente válidos.
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