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A company wishes to invest surplus funds in other activities to diversify risks. The DGT states that the operation may qualify for the special value exchange regime if majority voting rights are acquired and legal requirements are met.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para aplicar el régimen de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto de la entidad participada. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de canalización de excedentes, profesionalización y separación de riesgos podrían considerarse válidos, aunque su calificación depende de los hechos.
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