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Companies inquire whether creating a holding company to group shares and streamline processes may qualify for the special share exchange regime. The DGT states this is possible if Article 80 of the LIS requirements are met and the transaction has valid economic motives.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación podrá aplicar el régimen especial de canje de valores si la entidad holding adquiere participaciones que le permitan obtener la mayoría de los derechos de voto y se cumplen los requisitos del artículo 80 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 racionalización de actividades. Los motivos de simplificación administrativa y ahorro de costes descritos pueden considerarse válidos según el artículo 89.2 de la LIS.
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