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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 los derechos de voto o aumentar su participación mayoritaria. Deben concurrir los requisitos del artículo 80 de la LIS y la operación no puede tener como objetivo principal el fraude o la evasión fiscal. Los motivos económicos alegados, como la simplificación de la estructura o la optimización de recursos, podrían considerarse válidos, aunque su calificación depende de los hechos reales.
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