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A consultant asks whether the contribution of shares from four entities to establish a holding company meets the special exchange regime requirements and if valid economic grounds exist. The DGT states that the regime may apply if Articles 76.5 and 80.1 of the LIS are satisfied and the alleged economic motives are confirmed as such.
Cuestión planteada Si la operación proyectada de aportación de las participaciones de las sociedades mencionadas cumple los requisitos para la aplicación del régimen especial de canje de valores previsto en la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y si puede entenderse que se realiza por motivos económicos válidos.
Para aplicar el régimen especial de canje de valores, la entidad beneficiaria debe adquirir la mayoría de los derechos de voto y concurrir los requisitos de residencia y valoración fiscal del artículo 80.1 de la LIS. Los motivos de centralización, gestión de valores y sucesión podrían considerarse económicos válidos según el artículo 89.2 de la LIS, aunque esto depende de la comprobación de los hechos y circunstancias reales de la operación.
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