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Taxpayers have enquired whether a projected operation intended to meet the financial capacity requirements of a regulatory statute constitutes a valid economic reason for applying the special regime for non-monetary contributions or share swaps. The DGT indicates that this reason could be considered valid, although its determination depends on the specific facts of the case.
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.
La aplicación del régimen especial exige que la operación no tenga como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos. El motivo de cumplir con la capacidad financiera exigida por el estatuto regulador de actividades de distribución de carburantes podría considerarse válido según el artículo 89.2 de la LIS, si se comprueba que es una cuestión de hecho y no una mera finalidad de conseguir una ventaja fiscal.
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