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The consultant asks whether a share acquisition transaction may qualify for the special exchange regime. The DGT responds that it is possible provided the conditions of articles 76.5 and 80.1 of the LIS are met and the transaction does not have the primary objective of tax fraud or evasion.
Cuestión planteada 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 de canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto. Deben concurrir los requisitos de residencia de los socios y de la entidad adquirente previstos en el artículo 80.1 de la LIS. Asimismo, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como fin principal la obtención de una ventaja fiscal.
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