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A natural person enquires whether the transfer of their shares in several companies to a new company (NewCo) may be considered a share exchange. The DGT responds that the fiscal neutrality regime will apply if legal requirements are met and the primary objective is not fiscal advantage.
Cuestión planteada - Confirmación de que las operaciones de canje de valores, tal y como han sido descritas anteriormente se calificarían objetivamente dentro del régimen especial previsto en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades.
El régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS 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 este caso, el socio no integrará rentas en su base imponible y los valores recibirán el valor fiscal de los entregados. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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