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The inquiry asks whether share exchange operations may qualify for the special regime under Corporate Income Tax law. The DGT responds that such operations are permissible if a voting majority is obtained, article 80 requirements are met, the operation has valid economic grounds, and there is no fraud or tax evasion.
Cuestión planteada Si las operaciones descritas podrían 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.
Para que el canje de valores se acoja al régimen especial, la entidad debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto o aumentar su participación si ya la tiene. Deben cumplirse los requisitos de residencia y valoración establecidos en el artículo 80 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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