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The DGT confirms that a share acquisition to obtain majority voting rights may qualify for the special exchange regime if LIS requirements are met and valid economic grounds exist, subject to specific facts.
Cuestión planteada Si la operación descrita podría 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 los derechos de voto y cumplir los requisitos de residencia de socios y entidad previstos en el artículo 80.1 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de simplificación administrativa, planificación de sucesión familiar o mejora de solvencia podrían considerarse económicamente válidos, aunque su calificación depende de los hechos y circunstancias de cada caso.
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