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The applicant asks whether an acquisition of shares through a share exchange can qualify for the special Corporate Income Tax regime and if its objectives are economic in nature. The DGT responds that this is possible provided legal requirements are met and the stated reasons could be valid, although the latter depends on the specific facts of the case.
Cuestión planteada 1. Si la operación descrita puede 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 debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y cumplir el artículo 80 de la LIS. La operación no debe tener como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración de actividades. Los motivos de centralización patrimonial y sucesión empresarial podrían considerarse válidos, pero es una cuestión de hecho. En cuanto al ITP y AJD, la transmisión de valores estará exenta si no se pretende eludir el impuesto por la transmisión de inmuebles.
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