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The inquiry asks whether an acquisition of shares to establish a holding structure may qualify for the special share exchange regime. The DGT responds that this is possible provided the residence and valuation requirements under article 80 of the LIS are met and the transaction is not primarily aimed at fraud or tax advantage.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial 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 y cumplir los requisitos de residencia y valoración establecidos en el artículo 80.1 de la LIS. Además, según el artículo 89.2 de la LIS, la operación no debe tener como objetivo principal la ventaja fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de centralizar la gestión, concentrar recursos, servir de vehículo de inversión o simplificar la sucesión pueden considerarse válidos.
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