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Spanish residents inquire whether transferring shares in one entity to another qualifies for the special share exchange regime. The DGT confirms it is possible if a majority of voting rights is obtained and legal requirements are fulfilled, provided the transaction is not primarily aimed at fraud or tax advantage.
Cuestión planteada 1. Si la operación de aportación de participaciones descrita cumple todos los requisitos para acogerse al régimen fiscal especial 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.
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 y valoración fiscal previstos en la LIS. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. La calificación de si los motivos alegados son válidos depende de los hechos concretos de la operación.
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