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The DGT confirms that a share exchange to obtain control of an entity qualifies under the special regime if voting rights are acquired, residency requirements are met, and the primary objective is not fraud or tax evasion.
Cuestión planteada Confirmación de que la operación de canje de valores, tal y como ha sido descrita anteriormente, se calificaría objetivamente dentro del régimen especial previsto en el artículo 76.5 del 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 una participación que le permita obtener la mayoría de los derechos de voto o aumentar su participación mayoritaria. Deben cumplirse los requisitos de residencia de los socios y de la entidad adquirente según el artículo 80.1 de la LIS. Además, la operación no puede tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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