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The consultant asks whether the exchange of shares to establish a new holding company can benefit from the LIS special regime. The DGT states that this is possible provided voting majority requirements are met and there is no primary intent to commit fraud or tax evasion.
Cuestión planteada Si a la operación de canje de participaciones de la entidad consultante y grupo familiar consultante con las de una nueva entidad holding podría 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 especial de canje de valores, la entidad adquirente debe obtener la mayoría de derechos de voto en las participadas y cumplir los requisitos del artículo 80 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de centralización, gestión y acceso a la consolidación fiscal podrían considerarse válidos, aunque su calificación depende de los hechos y circunstancias de la operación.
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