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The DGT confirms that a share acquisition to obtain voting control may qualify for the special exchange regime if Articles 76 and 80 of the LIS are met and the transaction does not primarily aim at fraud or tax evasion.
Cuestión planteada Si la operación descrita, con arreglo a todos los elementos planteados y al espíritu de la operación, puede acogerse al régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, previsto en sus artículos 76 y siguientes.
Para aplicar el régimen de canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y cumplir los requisitos del artículo 80 de la LIS. No se aplicará el régimen si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. La validez de los motivos económicos es una cuestión de hecho que puede ser objeto de comprobación administrativa.
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