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The DGT confirms that a share exchange for family restructuring may qualify for fiscal neutrality if majority voting rights are acquired and legal requirements are met, provided it is not for tax fraud or evasion.
Cuestión planteada Si la operación de reestructuración planteada consistente en un canje de valores seria susceptible de acogerse al régimen de neutralidad fiscal contenido en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades, concretamente al artículo 75.6 de la misma y si las finalidades descritas anteriormente para realizar la operación descrita se consideran motivos económicos válidos.
Para aplicar el régimen especial de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. Si se aplica la neutralidad, las rentas no se integrarán en la base imponible y los valores se valorarán por su valor fiscal anterior. No obstante, el régimen no será aplicable si el objetivo principal es la ventaja fiscal o el fraude, debiendo la Administración valorar los motivos económicos en cada caso concreto.
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