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The DGT clarifies that a prohibited fiscal advantage refers to the primary objective of a share swap beyond economic motives, distinguishing it from the inherent tax deferral under the neutrality regime.
Cuestión planteada En primer lugar, sobre el concepto de ventaja fiscal, se pregunta si tiene la consideración de ventaja fiscal aquella mejora en la posición tributaria que conlleva la realización de la operación respecto de la situación previa a su realización, debiendo compararse la situación tributaria previa a la realización de la operación y la posterior. Alternativamente, si por el contrario, el concepto de ventaja fiscal incluye también la eliminación de la propia tributación que se produciría por la realización de la operación acogida.
La obtención de una ventaja fiscal está ínsita en el propio régimen de diferimiento por su neutralidad fiscal. La ventaja fiscal prohibida es aquella que se convierte en el objetivo y finalidad de la operación, más allá de otros motivos económicos. La ausencia de motivos económicos válidos constituye una presunción de que la operación puede tener como objetivo principal el fraude o la evasión fiscal. La identificación de dicha ventaja es una cuestión de hecho que requiere un examen global del caso concreto.
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