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A query was raised regarding whether an acquisition of shares to gain control of several companies could qualify for the special share exchange regime. The Directorate General for Taxes (DGT) ruled that this is possible provided residency and shareholding requirements are met, and the transaction is driven by valid economic reasons rather than tax fraud or evasion.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a la operación planteada. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
La operación puede acogerse al régimen especial de canje de valores si la entidad adquirente obtiene la mayoría de los derechos de voto y los socios y la entidad beneficiaria son residentes en España. Asimismo, las aportaciones posteriores para aumentar la participación también pueden acogerse al régimen si se cumplen los artículos 83.5 y 87.1 del TRLIS. Los motivos de racionalización, simplificación de la estructura y centralización de la gestión se consideran económicamente válidos según el artículo 96.2 del TRLIS.
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