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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.
La operación puede acogerse al régimen de canje de valores si la entidad adquirente obtiene la mayoría de los derechos de voto en las entidades participantes y concurren los requisitos del artículo 80 de la LIS. En este caso, los socios no integrarán rentas en su base imponible y los valores recibirán el valor fiscal de los entregados manteniendo su fecha de adquisición. No obstante, el régimen no será aplicable si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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