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The consultant asks whether an acquisition of shares to gain control of other entities may qualify for the special exchange regime. The DGT responds that it is possible provided the conditions in articles 76.5 and 80.1 of the LIS are met and the operation is not primarily aimed at fraud or tax evasion.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobres 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 del artículo 80.1 de la LIS. Asimismo, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de racionalización de la estructura, optimización de recursos y eficacia organizativa descritos pueden considerarse válidos.
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