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Three siblings have enquired whether contributing shares from several companies to a new entity can qualify for the special share exchange regime. The DGT has ruled that this is possible provided that residency requirements and voting majority thresholds are met, and that the primary purpose of the transaction is not fraud or tax avoidance.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a las operaciones planteadas. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
Para aplicar el régimen especial de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto y cumplir los requisitos de residencia de los socios y de la entidad adquirente. La operación no debe tener como objetivo principal el fraude o la evasión fiscal. Los motivos de centralizar participaciones, optimizar estructuras, simplificar la sucesión y mejorar la gestión financiera se consideran económicamente válidos. El juicio sobre el propósito principal de la operación queda sujeto a comprobación administrativa según las circunstancias reales.
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