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The consultant asks whether transferring shares from a family group to a new holding company can qualify for the special value exchange regime. The DGT states that this is possible provided the LIS requirements are met and the transaction is not primarily aimed at tax fraud or evasion.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre sociedades y si existen motivos económicos válidos.
Para aplicar el régimen de canje de valores, la nueva entidad debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos. Los motivos de racionalización y reorganización de actividades podrían considerarse válidos, aunque su calificación depende de los hechos y circunstancias de la operación.
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