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A Spanish resident asks whether acquiring shares in two entities via a new holding company can qualify for the special share exchange regime. The DGT states this is possible if legal requirements are met and the transaction is not primarily aimed at obtaining fiscal advantages.
Cuestión planteada Si la operación descrita 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.
La operación puede aplicar el régimen especial de canje de valores si la entidad beneficiaria adquiere participaciones que le permitan obtener la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso, la unificación de actividades en una estructura holding para mejorar la gestión, dirección y financiación puede considerarse un motivo económico válido.
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