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A company asks whether a share acquisition can qualify for the special exchange regime. The DGT responds that it can if a majority of voting rights is obtained, the requirements of Article 80 of the LIS are met, and the transaction is not primarily aimed at fraud or tax advantage.
Cuestión planteada 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. Asimismo, deben cumplirse los requisitos de residencia de los socios y de la entidad adquirente previstos en el artículo 80.1 de la LIS. Finalmente, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS.
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