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The DGT confirms that contributions to a new entity can qualify as a share exchange if the new entity obtains a majority of voting rights and meets residence and economic motivation requirements.
Question posed: Whether the exchange of shares operation can be subject to the tax regime for the exchange of securities provided for in Chapter VII of Title VII
El régimen de neutralidad fiscal del canje de valores 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, los socios no integrarán rentas en el IRPF 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 o la evasión fiscal, o si carece de motivos económicos válidos.
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