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The DGT confirms that an acquisition of shares may qualify for the special exchange regime if voting control is obtained, LIS Article 80 requirements are met, and the transaction does not primarily aim at fraud or tax evasion.
Cuestión planteada Si la operación descrita puede 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 debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. La aplicación del régimen queda excluida si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si no se efectúa por motivos económicos válidos. Los motivos de gestión unificada, eliminación de duplicidad de costes, reinversión de beneficios y relevo generacional podrían considerarse válidos, aunque su calificación depende de los hechos.
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