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A taxpayer has enquired whether acquiring a majority of voting rights in a company through the transfer of other securities can qualify for the special share exchange regime and whether the stated reasons are considered economic. The DGT indicates that this is possible provided legal requirements are met and that the reasons presented could be valid, although this depends on the actual facts of the case.
Cuestión planteada Si la operación descrita puede 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.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto o aumentar su participación, cumpliendo los requisitos de residencia y valoración del artículo 80 de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración de actividades. Los motivos de centralización, racionalización y separación de patrimonio podrían considerarse válidos, pero su calificación es una cuestión de hecho sujeta a comprobación administrativa.
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