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The DGT confirms that a value exchange restructuring may qualify for the special corporate tax regime if the acquiring entity obtains a majority of voting rights and legal requirements are met, provided the transaction is not primarily aimed at fraud or tax evasion.
Cuestión planteada Tributación en el Impuesto sobre Sociedades y el pronunciamiento sobre la aplicación, a la operación de reestructuración societaria descrita, del régimen fiscal especial contenido 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 beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. No se aplicará este régimen si la operación tiene como principal objetivo el fraude, la evasión fiscal o si no se efectúa por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de racionalización y reestructuración señalados podrían considerarse válidos, aunque su calificación depende de los hechos y circunstancias de la operación.
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