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A natural person asks whether acquiring shares in various companies by an entity to obtain a voting majority may qualify for the special share exchange regime. The DGT responds that this is possible if voting majority and Article 80 of the LIS requirements are met, provided the operation is not primarily aimed at fraud or tax advantage.
Question posed: Whether the described operation could qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
The special regime for the exchange of securities is applicable if the entity acquires holdings that allow it to obtain the majority of voting rights in the other entities. To this end, the requirements of Article 80 of the LIS must be met, including the residence of the shareholders and the acquiring entity. Furthermore, the operation must not have fraud or tax evasion as its main objective, and must respond to valid economic reasons such as the restructuring or rationalization of activities.
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