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The consultant asks whether a share acquisition transaction may qualify for the special share exchange regime. The DGT states that it is possible if a majority of voting rights is obtained and the requirements of Article 80 of the LIS are met, provided it is not carried out for tax fraud or evasion.
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 los motivos económicos expuestos son válidos.
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 o aumentar su mayoría. Si se cumplen los requisitos del artículo 80 de la LIS, los socios no integrarán rentas en su base imponible y los valores recibirán el valor fiscal de los entregados. No obstante, el régimen no será aplicable si el objetivo principal de la operación es el fraude o la evasión fiscal, o si no existen motivos económicos válidos más allá de la ventaja fiscal.
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