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The DGT confirms that an acquisition operation to gain control of a company may qualify for the special exchange regime if LIS requirements are met and the operation is not primarily aimed at fraud or tax advantage.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
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 mayoritaria. Además, deben cumplirse los requisitos de residencia de los socios y de la entidad adquirente según el artículo 80.1 de la LIS. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de simplificación estructural y optimización de gestión descritos podrían considerarse económicamente válidos, aunque su calificación final depende de los hechos.
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