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A query was raised regarding whether a corporate restructuring operation intended to meet the financial capacity requirements of a regulatory statute constitutes a valid economic reason. The DGT indicates that this reason could be valid, although its final classification will depend on the verification of the facts.
Cuestión planteada Si los motivos expuestos pueden considerarse motivos económicos válidos a los efectos del régimen especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
El régimen especial de aportaciones no dinerarias o canje de valores no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos. El cumplimiento de requisitos de capacidad financiera para operar en sectores regulados podría considerarse un motivo económico válido según el artículo 89.2 de la LIS, pero su validez es una cuestión de hecho sujeta a comprobación administrativa.
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