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The DGT confirms the special regime applies when majority voting rights are acquired and legal requirements are met, provided valid economic motives exist.
Cuestión planteada Si la aportación de las participaciones de las distintas sociedades existentes a una nueva sociedad holding se encuentra dentro del régimen especial del Capítulo VII del Título VII de la LIS, en concreto si sería una operación de canje de valores. Y si se considera que los motivos expuestos para la realización de ambas operaciones lo son en términos económicos válidos para aplicar el citado régimen especial.
Para que la operación sea un canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto o aumentar su participación actual. La aplicación del régimen especial requiere el cumplimiento de los requisitos del artículo 80 de la LIS y que la operación no tenga como principal objetivo el fraude o la evasión fiscal. Los motivos alegados para la reorganización podrían considerarse económicamente válidos, aunque esto depende de la comprobación de los hechos y circunstancias reales de la operación.
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