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A company inquired whether a share exchange operation intended to reorganise a family group could qualify for the special Corporate Tax regime. The DGT indicates that this is possible provided legal requirements are met and the economic reasons presented are deemed valid following a factual analysis.
Cuestión planteada 1. Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
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. La operación no debe tener como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos expuestos por la consultante podrían ser válidos, aunque su calificación depende de la comprobación de los hechos. En cuanto al IVA, la transmisión de participaciones por personas físicas no empresarias no está sujeta, y si lo estuviera por empresarios, quedaría exenta salvo excepciones específicas. Para el ITP y AJD, la operación es una reestructuración exenta.
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