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The DGT confirms that a share exchange among three companies into a new holding (NEWCO) may qualify for the LIS special regime if voting rights, residency and absence of fraudulent purposes are met, allowing also exemption from double taxation on dividends.
Cuestión planteada Si la operación de canje de valores de las participaciones de las entidades A, B y C a la NEWCO es susceptible de acogerse al régimen fiscal especial del Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades, (en adelante, LIS)
El canje de valores podrá acogerse al régimen especial si la entidad beneficiaria adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos. Bajo este régimen, los socios no integrarán rentas en su IRPF y los valores mantendrán su valor y fecha de adquisición fiscal. Asimismo, la NEWCO podrá aplicar la exención por doble imposición de los dividendos de las participadas si cumple los requisitos del artículo 21 de la LIS.
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