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Consultants ask whether a share acquisition transaction may qualify for the special share exchange regime. The DGT states that it is possible if a majority of voting rights is obtained and the conditions of Article 80 of the LIS are met, provided it is not for 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.
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