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Spanish residents have queried whether the acquisition of their two companies by a Dutch entity can qualify for the special share exchange regime. The DGT indicates this is possible provided the acquiring entity obtains the majority of voting rights and meets all legal requirements, and that the transaction is driven by valid economic reasons.
Cuestión planteada 1. Si la operación descrita se podría acoger al régimen fiscal especial previsto 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, la entidad beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y estar comprendida en el ámbito de la Directiva 2009/133/CE. Los socios no integrarán en su base imponible las rentas que se manifiesten por el canje si cumplen los requisitos del artículo 80.1 de la LIS. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos según el artículo 89.2 de la LIS.
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