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A private individual asks whether transferring their shares in various companies to a new holding entity via value exchange may qualify for the LIS special regime. The DGT states this is possible if a majority of voting rights is acquired and legal requirements are met, provided the operation is not primarily aimed at fraud or tax advantage.
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 y si existen motivos económicos válidos.
Para aplicar el régimen 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 y valoración del artículo 80.1 de la LIS. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos. Los motivos de optimización, unificación de gestión o relevo generacional podrían considerarse válidos, aunque su calificación depende de los hechos y circunstancias reales de la operación.
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