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The DGT confirms that an acquisition to obtain a majority of voting rights may qualify for the special exchange regime if residency and majority voting requirements are met, provided the main objective is not fiscal advantage.
Cuestión planteada Si las operaciones descritas podrían acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2019, de 27 de noviembre, del Impuesto sobre Sociedades.
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 de residencia de los socios y de la entidad adquirente. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. Motivos como la simplificación de la gestión, optimización de recursos o planificación del relevo generacional podrían considerarse económicamente válidos, aunque su validez depende de los hechos. Una posible donación de participaciones que genere una ventaja fiscal podría influir en la determinación del propósito principal de la operación.
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