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The DGT confirms that a share acquisition operation may qualify for the special share exchange regime if Articles 76.5 and 80.1 of the LIS are met and the operation does not primarily aim at fraud or tax evasion.
Question posed: Whether the described operation may qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax and whether valid economic reasons exist.
To apply the special regime for the exchange of securities, the entity must acquire holdings that allow it to obtain the majority of voting rights and comply with the requirements of Article 80 of the LIS. Likewise, the operation must not have fraud or tax evasion as its main objective, and must be carried out for valid economic reasons. The objectives of facilitating succession, simplifying the structure, enhancing financial capacity, and centralizing management are considered valid economic reasons according to Article 89.2 of the LIS.
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