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The consultant asks whether a share exchange to establish a holding meets the special regime conditions under LIS and has valid economic grounds. The DGT responds that the regime may apply if the entity acquires a majority of voting rights and the conditions in Article 80 are met, provided it is not for tax fraud or evasion.
Cuestión planteada Si cumple la operación proyectada los requisitos para la aplicación del régimen especial del Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades, y en particular, si puede entenderse que se efectúa por motivos económicos válidos.
El régimen de neutralidad fiscal será aplicable si la entidad beneficiaria adquiere participaciones que le permitan obtener la mayoría de los derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. En tal caso, los socios no integrarán rentas en su base imponible y los valores recibirán el valor fiscal de los entregados manteniendo su fecha de adquisición. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude, la evasión fiscal o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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