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A query was raised regarding whether an acquisition of shares to gain control of other companies can qualify for the special share exchange regime. The Directorate General for Taxes (DGT) ruled that this is possible provided that the shareholders and the acquiring entity are residents in Spain and the transaction is driven by valid economic reasons.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a las operaciones planteadas. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos. En caso afirmativo, si las consecuencias fiscales reguladas en el artículo 87 del TRLIS resultarían de aplicación.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y los socios deben ser residentes en España o la Unión Europea. La entidad adquirente también debe ser residente en España o estar en el ámbito de la Directiva 90/434/CEE. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o racionalización de actividades.
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