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The consultant asks whether a share acquisition transaction may benefit from the special exchange regime and whether valid economic grounds exist. The DGT states that this is possible if Articles 76.5 and 80.1 of the LIS are met and the transaction does not primarily aim at fraud or tax evasion.
Cuestión planteada Si las operaciones descritas pueden 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 de residencia y de la Directiva 2009/133/CEE. 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. Los motivos de centralización de decisiones, transmisión generacional y nuevas inversiones podrían considerarse válidos, aunque su calificación depende de los hechos.
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