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A consulting company proposes a share exchange enabling entity Z to acquire 100% of a company's capital, followed by a partial financial split of its shares. The DGT examines whether these transactions may qualify for the special tax regime for corporate reorganisations.
Cuestión planteada 1º) Si las operaciones descritas de canje de valores y escisión parcial financiera se podrían 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 (LIS).
El canje de valores podrá acogerse al régimen especial si la entidad beneficiaria adquiere la mayoría de los derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. La escisión parcial financiera podrá acogerse al régimen especial si se segregan participaciones mayoritarias a favor de la beneficiaria, permaneciendo en la escindida otra rama de actividad o participaciones mayoritarias en otras entidades. Ambas operaciones requieren que no tengan como fin principal el fraude o la evasión fiscal y que se realicen por motivos económicos válidos.
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