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A query was made regarding whether an acquisition of shares could qualify for the special regime for the exchange of securities. The DGT indicates that this is possible provided that residency and majority voting rights requirements are met, and that the primary purpose of the transaction is not fraud or tax advantage.
Question posed: Whether the described operation may qualify for the special tax regime of Chapter VIII, Title VII of the Recast Text of the Corporate Income Tax Law approved by Royal Legislative Decree 4/2004, of March 5.
To apply the special regime for the exchange of securities, the entity must acquire holdings that allow it to obtain the majority of voting rights. The residency requirements for the partners and the acquiring entity must be met pursuant to Article 87 of the TRLIS. Furthermore, the operation must not have the primary objective of tax fraud or evasion, and must respond to valid economic motives such as the rationalization of activities.
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