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The DGT confirms that a share exchange to establish a holding company may qualify under the LIS special regime if voting rights and residency requirements are met and valid economic grounds exist.
Cuestión planteada Si la operación de canje de valores planteada en el escrito de consulta puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos de residencia de socios y entidad. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de centralización de decisiones, ahorro de costes y facilitar la sucesión familiar podrían considerarse válidos, aunque su calificación depende de los hechos y circunstancias reales de la operación.
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