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A shareholder has enquired whether the creation of a holding company to centralise the management of their businesses can qualify for the special share exchange regime. The Directorate General for Taxes (DGT) has ruled that this is possible, provided that all legal requirements are met and the primary purpose of the transaction is not to obtain a tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo.
Para aplicar el régimen especial de canje de valores, la entidad beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 87 del TRLIS. La operación no podrá acogerse a este régimen si su principal objetivo es el fraude o la evasión fiscal, o si no se efectúa por motivos económicos válidos. Los motivos de centralización de gestión, profesionalización, mejora de la competitividad y simplificación de costes pueden considerarse motivos económicos válidos según el artículo 96.2 del TRLIS.
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