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Consultants inquire whether a share exchange to restructure their businesses may qualify for the LIS special regime. The DGT responds that it is possible provided legal requirements are met and the operation is not primarily aimed at fraud or tax advantage.
Cuestión planteada 1º) Si la operación descrita de canje de valores se puede acoger 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.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y cumplir los requisitos del artículo 80 de la LIS. Además, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como objetivo principal la obtención de una ventaja fiscal. Los motivos de centralización de gestión, financiación y simplificación de la sucesión se consideran económicamente válidos.
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