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The applicant asks whether a restructuring involving one company acquiring shares in two other companies can qualify for the special share exchange regime and if the underlying economic reasons are valid. The DGT rules that this is possible provided the requirements of Articles 76.5 and 80.1 of the LIS are met and that the economic reasons presented are valid.
Cuestión planteada Si la operación de reestructuración planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto y tanto el socio como la entidad deben ser residentes en España. La operación no aplicará el régimen especial si su principal objetivo es el fraude o la evasión fiscal, o si no se efectúa por motivos económicos válidos. Los motivos de unificación de política participativa, optimización de gestión, imagen unitaria, relevo generacional, eficiencia de inversiones y consolidación fiscal se consideran económicamente válidos.
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