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A Spanish company seeks to expand by establishing a UK subsidiary, transferring its holdings in other Spanish subsidiaries. The DGT examines whether this value exchange qualifies for the LIS special regime and whether it affects tax consolidation.
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.
La operación puede aplicar el régimen especial de canje de valores si la entidad beneficiaria adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. Los motivos de expansión, centralización de recursos y obtención de financiación externa se consideran motivos económicos válidos según el artículo 89.2 de la LIS. El régimen de consolidación fiscal se mantiene si la entidad española conserva la condición de dominante de forma indirecta. La exención por doble imposición del artículo 21 de la LIS es aplicable si se cumplen los requisitos de participación y valor de adquisición.
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