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The DGT confirms that a share exchange between family group companies may qualify for the special regime under LIS if the entity acquires a majority of voting rights, residency requirements are met, and the transaction has valid economic grounds rather than purely fiscal motives.
Cuestión planteada 1. Si procede la aplicación del régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, a la operación de canje de valores descrita. Y, en su caso, tributación de las rentas obtenidas por los socios aportantes y valoración por parte de estos de los valores recibidos en contraprestación.
Para aplicar el régimen especial de canje de valores, la entidad beneficiaria debe adquirir la mayoría de los derechos de voto y concurrir los requisitos del artículo 80 de la LIS. En este caso, los socios no integrarían rentas en su base imponible del IRPF y los valores recibidos se valorarían por su valor fiscal de los entregados. No obstante, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos según el artículo 89.2 de la LIS.
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