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A company asks whether an acquisition of shares to obtain majority voting rights may qualify for the special exchange regime. The DGT responds that it is possible provided legal requirements are met and the transaction is not primarily intended for fraud or tax evasion.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
La operación podrá acogerse al régimen especial de canje de valores si la entidad beneficiaria adquiere participaciones que le permitan obtener la mayoría de los derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. No se aplicará este régimen si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si no se efectúa por motivos económicos válidos. En este caso, los motivos de unificación de política accionarial, simplificación sucesoria y gestión de inversiones se consideran económicamente válidos. Respecto a la consolidación fiscal, las entidades pasarán al nuevo grupo sin integrar las eliminaciones pendientes de incorporación, pero podrán compensar bases imponibles negativas con el límite establecido en el artículo 74.3 de la LIS.
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