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A taxpayer enquires whether a proposed share exchange across multiple companies meets fiscal neutrality criteria and valid economic rationale. The DGT states that neutrality applies if majority voting rights are acquired and Article 80 of the LIS requirements are fulfilled, provided it is not for fraud or evasion.
Cuestión planteada Si las operaciones proyectadas reúnen los requisitos para que sea de aplicación el régimen de neutralidad fiscal regulado en el Capítulo VII del Título VII de dicho texto legal, en especial en lo que se refiere a la existencia del motivo económico válido.
Para que el canje de valores sea de aplicación el régimen de neutralidad fiscal, la entidad adquirente debe obtener la mayoría de los derechos de voto y cumplirse los requisitos del artículo 80 de la LIS. En este caso, el socio persona física no integrará en su base imponible del IRPF las rentas derivadas del canje, valorando los nuevos valores por el valor fiscal de los entregados. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. La existencia de motivos económicos válidos es una cuestión de hecho que debe ser apreciada por la Administración según las circunstancias de cada caso.
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