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The DGT confirms that a share acquisition to obtain voting control may qualify under the special exchange regime if LIS requirements are met and the economic motives are valid, without being primarily aimed at fraud or tax evasion.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si los motivos económicos son válidos.
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 y cumplir los requisitos del artículo 80.1 de la LIS. No se aplicará el régimen si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si no se efectúa por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de simplificación estructural, percepción unitaria y optimización de recursos podrían considerarse válidos, aunque su calificación depende de los hechos.
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