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The consultant asks whether a share exchange to establish a holding company may qualify for the LIS special regime. The DGT responds that it is possible provided the conditions in Article 80 are met and the transaction is not primarily aimed at fraud or tax evasion.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de canje de valores, la entidad beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. La operación no podrá acogerse a este régimen si su objetivo principal es la ventaja fiscal sin motivos económicos válidos. Los motivos de reestructuración, profesionalización, eficiencia administrativa y sucesión generacional planteados en la consulta se consideran motivos económicos válidos según el artículo 89.2 de la LIS.
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