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A shareholder has enquired whether a share acquisition transaction may qualify for the special securities exchange regime. The DGT has ruled that this is possible provided the beneficiary entity obtains the majority of voting rights, the requirements of Article 80 of the LIS are met, and the transaction is driven by valid economic reasons rather than a purely tax-driven purpose.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del 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 debe adquirir una participación que le permita obtener la mayoría de los derechos de voto o aumentar su mayoría actual. Deben cumplirse los requisitos de residencia y valoración establecidos en el artículo 80 de la LIS. Además, la operación no puede tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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