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The consultant asks whether a share acquisition transaction may qualify for the special share exchange regime and whether valid economic grounds exist. The DGT responds that it is possible if a majority of voting rights is acquired, the conditions of Article 80 of the LIS are met, and the transaction does not have the primary objective of fraud or tax evasion.
Cuestión planteada Si las operaciones descritas pueden 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 debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. La operación no podrá acogerse a este régimen si su principal objetivo es el fraude o la evasión fiscal, o si carece de motivos económicos válidos. Los motivos de reestructuración, centralización de liquidez y mejora de la estructura de gestión podrían considerarse económicamente válidos según el artículo 89.2 de la LIS.
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