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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 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, la evasión o la obtención de una ventaja fiscal sin motivos económicos válidos. Los motivos de reestructuración, racionalización o simplificación de la gestión pueden considerarse motivos económicos válidos según el artículo 89.2 de la LIS.
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