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Consultants have inquired whether the contribution of shares from three companies to a fourth may qualify for the special securities exchange regime and if the underlying economic reasons are valid. The DGT has ruled that this is possible provided that the residency requirements for both the shareholders and the entity are met, and that the stated reasons are economically valid.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen de canje de valores, la entidad adquirente debe obtener la mayoría de derechos de voto y los socios deben residir en España o la UE (o cumplir condiciones de residencia en terceros estados). La operación no será aplicable si su principal objetivo es el fraude o la evasión fiscal. Los motivos de reestructuración, optimización organizativa y centralización de recursos expuestos por el consultante se consideran económicamente válidos según el artículo 89.2 de la LIS.
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