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The inquiry asks whether a share swap between three physically-owned companies qualifies for the special regime. The DGT states that the regime may apply if the beneficiary acquires a majority of voting rights and residence requirements are met, along with the absence of tax fraud.
Cuestión planteada Si la operación de canje de valores tal y como ha sido descrita anteriormente se calificaría
Para aplicar el régimen de canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos de residencia de socios y entidad según el artículo 80.1 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. La calificación de si los motivos expuestos son válidos depende de la comprobación de los hechos y circunstancias de la operación.
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