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The query asks whether an acquisition of shares to obtain a majority of voting rights may qualify for the special exchange regime. The DGT states that this is possible if Articles 76.5, 80.1 and 89.2 of the LIS are met and the operation is not primarily aimed at fraud or tax evasion.
Cuestión planteada Confirmación de que la operación planteada, resulta susceptible de acogerse al régimen fiscal especial contemplado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, al existir motivos económicos válidos para la realización de la misma.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto. Los socios deben residir en España o en la UE, y la entidad adquirente debe ser residente en España o estar en el ámbito de la Directiva 2009/133/CE. Además, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como objetivo principal la ventaja fiscal.
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