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The DGT confirms that the special share exchange regime may apply if entity B acquires a majority of voting rights and meets the requirements of Article 80 of the LIS, provided there are valid economic reasons.
Cuestión planteada Si la operación de reestructuración planteada, consistente en la aportación por parte del consultante de su participación en la entidad A en favor de la entidad B mediante ampliación de capital no dineraria, cumple los requisitos necesarios para que resulte de aplicación el régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
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 en la entidad participada. Asimismo, deben concurrir los requisitos del artículo 80 de la LIS y la operación no debe tener como principal objetivo el fraude o la evasión fiscal. Los motivos económicos alegados podrían considerarse válidos, aunque su calificación depende de los hechos y circunstancias reales de la operación.
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