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Three brothers ask whether transferring their shares to a holding company meets the conditions for the special exchange regime. The DGT states that it is possible if a voting majority is obtained, the conditions of Article 80 of the LIS are met, and the transaction has valid economic motives.
Cuestión planteada Primera. Si cumplen las aportaciones no dinerarias de participaciones a la sociedad holding los requisitos para la aplicación del régimen especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, ya sea en aplicación del supuesto contemplado en el art. 76. 5 o en el art. 87 de la LIS.
Para aplicar el régimen especial de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto en la entidad participada. Deben cumplirse los requisitos de residencia de los socios y de la entidad adquirente previstos en el artículo 80.1 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos de centralización, gestión de grupo o protección de patrimonio podrían considerarse económicos, aunque su validación depende de los hechos.
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