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A natural person wishes to transfer 100% of shares in one entity to another so that the recipient becomes owner of the first. The DGT states that the special share exchange regime may apply if legal requirements are met and the purpose is not solely to obtain a fiscal advantage.
Cuestión planteada Si es posible aplicar a la operación de reestructuración societaria descrita el régimen especial de las fusiones, escisiones, aportaciones de activos y canje de valores, regulado en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades.
El régimen especial de canje de valores es aplicable si la entidad beneficiaria adquiere la mayoría de los derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. En tal caso, el socio no integrará las rentas en su base imponible del IRPF y los valores recibirán el mismo valor fiscal y fecha de adquisición de los entregados. No obstante, el régimen no se aplicará si la operación tiene como objetivo principal el fraude o la evasión fiscal, o si carece de motivos económicos válidos.
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