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V1851-17 13 July 2017 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · canje de valores

Requirements for applying the special share exchange regime under the LIS

A natural person enquires whether a share acquisition transaction may qualify for the special share exchange regime. The DGT responds that it is possible if the acquiring entity obtains a majority of voting rights, the requirements of Article 80 of the LIS are met, and the transaction has valid economic motives beyond tax advantages.

The question raised

Cuestión planteada Si la operación descrita puede acogerse 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.

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