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The consultant asks whether a share acquisition transaction may qualify for the special exchange regime. The DGT responds that it is possible if a majority of voting rights is obtained, residence requirements are met by the acquiring entity, and the transaction has valid economic reasons beyond tax advantages.
Question posed: Whether the described operation may qualify for the special tax regime under Chapter VII of Title VII of Corporate Income Tax Law 27/2014, of November 27.
To apply the special regime for the exchange of securities, the entity must acquire a stake that allows it to obtain a majority of the voting rights or increase its majority stake. 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 motives such as the restructuring or rationalization of activities.
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