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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.
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.
El régimen especial de canje de valores es aplicable si la entidad adquiere participaciones que le permitan obtener la mayoría de los derechos de voto en las participadas. Para ello, deben cumplirse los requisitos de residencia y valoración establecidos en el 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 validez de los motivos económicos planteados dependerá de la comprobación de los hechos.
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