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A family group asks whether acquiring majority voting rights in a company via value exchange may qualify for the LIS special regime. The DGT states it is possible provided legal requirements are met and the transaction is not primarily aimed at fraud 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 sobre 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 o aumentar su participación actual. Deben cumplirse los requisitos de residencia de los socios y de la entidad adquirente previstos en el artículo 80 de la LIS. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades.
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