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A taxpayer has enquired whether the exchange of their holdings in entity B for holdings in entity A may qualify for the special share exchange regime. The Directorate General for Taxes (DGT) indicates that this is possible provided that legal requirements are met and the primary purpose is not tax fraud or evasion.
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.
Para aplicar el régimen especial de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto o aumentar su participación. Además, deben cumplirse los requisitos de residencia de los socios y de la entidad adquirente previstos en el artículo 80 de la LIS. La operación no podrá acogerse a este régimen si su objetivo principal es el fraude o la evasión fiscal, careciendo de motivos económicos válidos. La validez de los motivos económicos es una cuestión de hecho que debe analizarse según la realidad de la operación.
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