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The query examines whether the contribution of shares from several companies to a new entity can qualify for the special share exchange regime and whether the stated reasons are valid. The DGT rules that this is possible provided the requirements of Articles 83.5 and 87.1 of the TRLIS are met and the primary purpose of the transaction is not tax fraud or evasion.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a las operaciones planteadas. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
Para aplicar el régimen especial de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto y ser residente en España o estar en el ámbito de la Directiva 90/434/CEE. Los socios deben residir en España o en la UE (con condiciones específicas si son no residentes). Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o racionalización de actividades.
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