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A crowdfunding platform queries whether its share acquisition operation may qualify for the special exchange regime. The DGT confirms it is possible provided a voting majority is obtained, requirements under Article 80 of the LIS are met, and valid economic motives exist.
Question posed: Whether the described transaction could qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
The special regime for the exchange of securities is applicable if the entity acquires the majority of voting rights and the requirements of Articles 76.5 and 80 of the LIS are met. Holdings held by partners resident in tax havens must be excluded when calculating the majority of votes and shall not benefit from the deferral. Furthermore, the transaction must not have the primary objective of tax fraud or evasion, and must respond to valid economic reasons such as the restructuring of activities.
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