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The query asks whether the contribution of shares from several entities to a holding company may qualify for the special exchange regime. The DGT responds that this is possible as long as a majority of voting rights is obtained, residence requirements are met, and the transaction is not made for tax fraud or evasion.
Cuestión planteada
Para aplicar el régimen especial de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto en las entidades participantes. Se deben cumplir los requisitos de residencia de los socios y de la entidad adquirente según el artículo 80.1 de la LIS. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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