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The consultant asks whether a share acquisition transaction may qualify for the special exchange regime. The DGT states that it is possible if voting control is obtained, residence requirements are met, and valid economic motives exist.
Question posed: Whether the described operation could qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax
To apply the special regime for the exchange of securities, the entity must acquire holdings that allow it to obtain the majority of voting rights. The residency requirements for the partners and the acquiring entity must be met pursuant to Article 80.1 of the LIS. Furthermore, the operation must not have the primary objective of tax fraud or evasion, and must respond to valid economic reasons rather than the mere pursuit of a tax advantage.
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