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A requesting entity asks whether a share exchange operation can qualify for the special regime under the Corporate Income Tax Act (LIS) and if its objectives are economic in nature. The DGT rules that this is possible provided legal requirements are met and the proposed restructuring reasons are deemed valid.
Cuestión planteada 1.- Posibilidad de que la operaciones de canje pueda acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si los objetivos que se persiguen responden a un motivo económico valido a efectos de dicho régimen.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. La operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de centralizar la gestión, coordinar inversiones y crear filiales para actividades relacionadas se consideran válidos. Asimismo, la exención por doble imposición de dividendos se aplicará si se mantiene una participación mínima del 5% durante el tiempo requerido.
What is published here, applied to a company or a specific case. The first meeting is free.
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