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An individual intends to contribute their shares in several companies to a holding company in exchange for securities from the latter. The DGT rules that the transaction may qualify for the special share exchange regime, provided that legal requirements are met and its primary purpose is not fraud or tax advantage.
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.
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 cumplirse los requisitos del artículo 80 de la LIS. La operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como objetivo principal el fraude o la evasión fiscal. Si se cumplen estas condiciones, el socio no integrará renta en su base imponible y los valores recibidos mantendrán el valor y la fecha de adquisición de los entregados.
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