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A natural person enquires whether acquiring shares to obtain majority voting rights may qualify for the special share exchange regime. The DGT confirms it is possible if the requirements of Article 80 of the LIS are met and the transaction is not primarily aimed at fraud or tax evasion.
Question posed: Whether the described operation may qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax and whether valid economic reasons exist.
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 provided for in Article 80 of the LIS must be met. Furthermore, the operation must not have the primary objective of tax advantage, but must instead respond to valid economic reasons such as the restructuring or rationalization of activities.
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