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Two brothers ask whether transferring shares from their companies to a new holding company qualifies for the special exchange regime. The DGT states that this is possible as long as legal requirements are met and the transaction is not primarily aimed at fraud or tax advantage.
Cuestión planteada Si las aportaciones no dinerarias descritas cumplen los requisitos para aplicar el régimen especial del 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 y cumplir los requisitos de residencia del 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 como la reestructuración o racionalización de actividades. Los motivos de centralizar la gestión, mejorar la eficiencia organizativa o la eficacia en la gestión de valores podrían considerarse económicamente válidos, aunque su calificación final dependerá de los hechos y circunstancias de la operación.
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