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Partners inquire whether a share acquisition transaction may benefit from the special exchange regime. The DGT states that it is possible if the acquiring entity obtains a majority of voting rights and legal requirements are met, provided that tax advantage is not the primary objective.
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 debe adquirir una participación que le permita obtener la mayoría de derechos de voto. Asimismo, deben concurrir los requisitos del artículo 80 de la LIS, como la residencia de los socios y la valoración fiscal de los valores recibidos. No se aplicará este régimen si la operación tiene como objetivo principal el fraude o la evasión fiscal, o si carece de motivos económicos válidos.
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