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A property owner aims to carry out an asset exchange by offering shares in a media entity to gain control. The DGT states the operation may qualify under the special regime if majority voting rights are obtained and article 80 of the LIS is fulfilled, provided it is not for tax fraud or evasion.
Cuestión planteada 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 los derechos de voto de otra entidad. Asimismo, deben concurrir los requisitos del artículo 80 de la LIS y la operación no puede tener como principal objetivo el fraude o la evasión fiscal. Los motivos de racionalización organizativa, estructura de financiación o proceso sucesorio podrían considerarse motivos económicos válidos, aunque su validez depende de la comprobación de los hechos.
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