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A query was raised regarding whether an acquisition of shares could qualify for the special share exchange regime. The DGT ruled that this is possible provided the residency and valuation requirements of Article 80 of the LIS are satisfied and the transaction's primary purpose is not tax evasion or tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobres Sociedades.
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 de residencia y valoración del artículo 80 de la LIS. Asimismo, según el artículo 89.2 de la LIS, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de centralización de gestión, unificación de política accionarial y mejora de la viabilidad empresarial pueden considerarse válidos.
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