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A query was raised regarding whether a share exchange involving multiple companies for holdings in a parent company can qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) indicates that this is possible, provided that residency requirements are met and the primary objective is not tax fraud or evasion.
Cuestión planteada Se plantea si la operación de canje de valores descrita puede acogerse al régimen especial establecido en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación puede aplicar el régimen especial de canje de valores si la entidad adquirente y los socios son residentes en España. No obstante, el régimen no será aplicable si el objetivo principal es el fraude o la evasión fiscal, o si la operación carece de motivos económicos válidos. Los motivos de centralización de gestión, economías de escala y simplificación de la sucesión pueden considerarse económicamente válidos.
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