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A company has queried whether a restructuring through an exchange of shares can qualify for the special tax regime. The DGT has ruled that this is possible provided that residency and majority voting requirements are met, and that the transaction is driven by valid economic reasons rather than being solely for tax purposes.
Cuestión planteada 1) Se plantea si la operación de reestructuración planteada podría acogerse al régimen fiscal especial regulado en el capítulo VIII del título VII del TRLIS.
La operación de canje de valores puede acogerse al régimen especial del TRLIS si la entidad que adquiere los valores es residente en España y los socios cumplen los requisitos de residencia y participación. Es imprescindible que la operación no tenga como objetivo principal el fraude o la evasión fiscal, debiendo existir motivos económicos válidos como la racionalización o centralización de actividades. Los valores recibidos por los socios se valorarán por el valor de los entregados y conservarán su fecha de adquisición. En cuanto a la consolidación fiscal, la extinción del grupo actual y la formación de uno nuevo se regirán por la LIS si los efectos se producen a partir de 2015.
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