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Consultants ask whether contributions of shares from multiple entities to a holding company may qualify for the special share exchange regime and whether valid economic justifications exist. The DGT confirms this is possible if a majority of voting rights is obtained and legal requirements are met, stressing that the purpose must not be purely fiscal.
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 Socidades y si existen motivos económicos válidos.
Para aplicar el régimen de canje de valores, la entidad beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto en las entidades aportadas y cumplir los requisitos del artículo 80 de la LIS. El régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos. Los motivos de planificación sucesoria, centralización de inversiones o servicios podrían ser válidos, aunque la finalidad de obtener ventajas en el Impuesto sobre el Patrimonio debe valorarse junto al resto de circunstancias.
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