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The consultation examines whether various share acquisition operations may qualify for the special share exchange regime. The DGT states that such operations are permissible if a majority of voting rights is obtained, the requirements of Article 80 of the LIS are met, and the operation does not primarily aim at obtaining a fiscal advantage.
Cuestión planteada Si las operaciones descritas pueden 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 y si existen motivos económicos válidos.
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