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The DGT confirms that a share acquisition may qualify for the special exchange regime if a majority of voting rights is obtained, requirements under Article 80 of the LIS are met, and the transaction is not primarily aimed at tax fraud or fiscal 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.
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 los requisitos del artículo 80.1 de la LIS. Además, según el artículo 89.2 de la LIS, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos y no por la mera finalidad de obtener una ventaja fiscal. Los motivos de simplificación estructural o mejora de recursos podrían considerarse válidos, aunque su calificación depende de los hechos.
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