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A holding company queries whether acquiring a majority of voting rights in another entity may qualify for the special exchange regime. The DGT states that this is possible if legal requirements are met and the transaction is not primarily aimed at fraud or tax evasion.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial 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 participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. La operación no podrá acogerse a este régimen si su principal objetivo es el fraude o la evasión fiscal, o si carece de motivos económicos válidos. Los motivos de reestructuración, racionalización de actividades o centralización de gestión pueden considerarse válidos para evitar la aplicación del régimen general.
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