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The consultant asks whether a share acquisition transaction may qualify for the special exchange regime. The DGT states that it is possible if a majority of voting rights is acquired, the requirements of Article 80 of the LIS are met, and the transaction does not primarily aim at fraud or tax evasion.
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 y cumplir los requisitos de residencia y valoración del artículo 80 de la LIS. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. La valoración de si los motivos económicos son válidos depende de los hechos concretos de la operación.
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