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Consultants inquire whether transferring shares in a company to gain majority voting rights may qualify for fiscal neutrality. The DGT states this is possible if Article 80 of the LIS requirements are met and the primary objective is not tax fraud or evasion.
Cuestión planteada Si las operaciones descritas pueden 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 puede considerarse que existen motivos económicos válidos a efectos de lo dispuesto en el artículo 89.2 de la mencionada Ley.
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 su 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, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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