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A company asks whether the contribution of shares from two entities to a new company (Newco) can qualify for the special exchange regime. The DGT states that this is possible if Newco obtains a majority of voting rights and legal requirements are met, provided the transaction is not primarily aimed at fraud or tax evasion.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación podrá aplicar el régimen especial del Capítulo VII del Título VII de la LIS si la entidad Newco adquiere participaciones que le permitan obtener la mayoría de derechos de voto en las entidades aportantes y se cumplen los requisitos del artículo 80 de la LIS. No obstante, el régimen no será aplicable si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si no se efectúa por motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos económicos alegados podrían considerarse válidos, aunque su calificación final dependerá de la comprobación de los hechos y circunstancias de la operación.
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