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A company intends to acquire a majority of voting rights in another company through a share exchange. The Directorate General of Taxes (DGT) has ruled that the special Corporate Income Tax regime may be applied provided the requirements of Article 80 of the Corporate Income Tax Act (LIS) are met and the primary purpose of the transaction is not tax fraud or evasion.
Cuestión planteada Si los motivos económicos expuestos son válidos para realizar la operación al amparo de lo establecido en el 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 beneficiaria debe adquirir la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso, la simplificación de la gestión del patrimonio familiar y la organización de la sucesión se consideran motivos económicos válidos.
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