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The DGT confirms that a corporate reorganisation may qualify for the special share exchange regime if the acquiring entity obtains a majority of voting rights and the conditions in Article 80 of the LIS are met, provided the transaction is not primarily aimed at fraud or tax evasion.
Cuestión planteada Posibilidad de que la operación proyectada pueda acogerse al régimen fiscal especial regulado 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 beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. La valoración de los valores recibidos se realizará por su valor fiscal anterior, manteniendo la fecha de adquisición.
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