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The DGT confirms that a share acquisition to establish a holding structure may qualify for the special exchange regime, provided legal requirements 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 debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y cumplir los requisitos del artículo 80 de la LIS. Asimismo, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como fin principal la obtención de una ventaja fiscal. Los motivos de gestión, centralización de decisiones y planificación sucesoria familiar se consideran válidos según el artículo 89.2 de la LIS.
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