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A natural person enquires whether transferring shares to gain control of an entity may benefit from the tax neutrality regime. The DGT responds that this is possible if legal requirements are fulfilled and the primary objective is not fiscal advantage.
Cuestión planteada Si la operación planteada podría 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.
Si la entidad beneficiaria adquiere participaciones que le permitan obtener la mayoría de los derechos de voto y se cumplen los requisitos del artículo 80 de la LIS, se aplicará el régimen de neutralidad fiscal. En este caso, el socio no integrará rentas en el IRPF y los valores recibirán el valor fiscal de los entregados. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si no existen motivos económicos válidos.
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