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The DGT confirms that acquiring shares in two entities to obtain majority voting rights may qualify for the special exchange regime, provided LIS requirements are met and the transaction is not primarily aimed at fraud or tax evasion.
Cuestión planteada Si la operación descrita puede 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 y si existen motivos económicos válidos.
Para aplicar el régimen especial de canje de valores, la entidad beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80.1 de la LIS. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos de unificar la gestión, facilitar el relevo generacional y acometer nuevas inversiones pueden considerarse económicamente válidos, sin perjuicio de la comprobación administrativa de la totalidad de las circunstancias de la operación.
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