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A query is made as to whether an acquisition operation of a majority of voting rights may qualify for the special share exchange regime. The DGT responds that it is possible provided that the requirements of the LIS are met and the operation does not have fraud or tax advantage as its primary purpose.
Question posed: Whether the described operation may qualify for the special tax regime of Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
To apply the special share exchange regime, the entity must acquire a stake that allows it to obtain the majority of voting rights. The residence requirements for the partners and the acquiring entity provided for in Article 80 of the LIS must be met. Furthermore, the operation must not have fraud or tax evasion as its main objective, and must respond to valid economic reasons such as the restructuring or rationalization of activities.
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