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The DGT confirms that a share acquisition to obtain voting control may qualify for the special exchange regime, provided legal requirements are met and the primary objective is not fiscal advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
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 o la evasión fiscal, o si no se realiza por motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos de reestructuración, racionalización de actividades, centralización de gestión o planificación de inversiones pueden considerarse económicamente válidos.
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