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The consultant asks whether a share acquisition transaction may benefit from the special exchange regime. The DGT responds that it is possible if a voting majority is obtained and the requirements of Article 80 of the LIS are met, provided there is no fraud or tax evasion.
Cuestión planteada 1º) Si la operación descrita podría 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.
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. Deben concurrir los requisitos del artículo 80 de la LIS, como la residencia de los socios y la valoración de los valores recibidos. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal o si no existen motivos económicos válidos.
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