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A Dutch company proposes to exchange its shares in a Spanish company for shares in another Spanish company to establish a tax consolidation group. The DGT confirms that the transaction may fall under the special LIS regime and that gains are not taxable in Spain due to the Spain-Netherlands treaty.
Cuestión planteada 1º) Si la operación descrita puede 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.
La operación puede acogerse al régimen especial de canje de valores si la entidad beneficiaria adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. Las rentas generadas por el socio no residente no tributan en España según el Convenio entre España y los Países Bajos. Para la consolidación fiscal, la entidad dominante no residente debe designar una entidad representante en España mediante un acuerdo comunicado a la Administración.
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