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The consultant asks whether an acquisition to gain control of two companies qualifies for the special share exchange regime and if the stated economic reasons are valid. The DGT confirms it is possible if voting majority and residency requirements are met, and that the stated motives may be valid if the underlying facts are substantiated.
Cuestión planteada Si las operaciones descritas podrían 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 y si existen motivos económicos válidos.
Para aplicar el régimen especial de canje de valores, la entidad beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto en las sociedades participantes. Asimismo, deben cumplirse los requisitos de residencia de los socios y de la entidad adquirente previstos en el artículo 80.1 de la LIS. La operación no podrá acogerse a este régimen si su principal objetivo es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos económicos alegados por la consultante podrían considerarse válidos, aunque su calificación final depende de la comprobación de los hechos.
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