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The consultant asks whether a share acquisition can qualify for the special exchange regime. The DGT states it is possible if a majority of voting rights is obtained, requirements under Article 80 of the LIS are fulfilled, and the transaction has valid economic motives rather than purely fiscal ones.
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.
Para aplicar el régimen especial de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto de la entidad participada. Deben cumplirse los requisitos de residencia de los socios y valoración de los valores según el artículo 80 de la LIS. Además, la operación no puede tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades.
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