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V0340-18 8 February 2018 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · canje de valores

Possibility of applying special share exchange regime under voting majority and no fraud requirements

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.

The question raised

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.

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