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The consultant asks whether a share exchange can benefit from the special regime of Corporate Income Tax. The DGT responds that it is possible provided the requirements of voting rights, residency and valuation are met, and the transaction is not primarily aimed at fraud or tax advantage.
Cuestión planteada Si la operación descrita de canje de valores 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 sobre Sociedades.
Para aplicar el régimen especial de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto o aumentar su participación mediante la atribución de nuevos valores a los socios. Deben cumplirse los requisitos de residencia de los socios y de la entidad adquirente, así como las reglas de valoración fiscal. Además, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como objetivo principal la obtención de una ventaja fiscal.
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