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The query asks whether a share acquisition transaction may qualify for the special exchange regime and whether valid economic grounds exist. The DGT responds that it is possible if a majority of voting rights is obtained and the requirements of Article 80 of the LIS are met, provided that economic grounds are grounded in factual reality.
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 adquirente debe obtener la mayoría de los derechos de voto en las sociedades participadas y cumplir los requisitos del artículo 80 de la LIS. La aplicación de este régimen exige que la operación no tenga como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos. Los objetivos de gestión unificada, eliminación de duplicidad de costes, reinversión de beneficios y relevo generacional podrían considerarse motivos válidos, aunque su calificación depende de los hechos concretos.
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