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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.
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.
Para aplicar el régimen especial de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto o aumentar su participación, cumpliendo los requisitos de residencia y valoración establecidos en el artículo 80.1 de la LIS. Asimismo, según el artículo 89.2 de la LIS, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Motivos como la gestión centralizada de participaciones o la separación de riesgos empresariales de la esfera personal pueden considerarse válidos.
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