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The consultant asks whether an acquisition of shares to obtain a majority of voting rights may qualify for the special share exchange regime. The DGT states that this is possible if the conditions of Article 80 of the LIS are met and the transaction is based on valid economic grounds rather than purely fiscal objectives.
Cuestión planteada Si, de los hechos expuestos, además de cumplir con los requisitos exigidos en el artículo 80 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, se considera que existen motivos económicos válidos para poder realizar la operación proyectada aplicando el régimen fiscal especial regulado en el Capítulo VII del Título VII de la misma Ley.
Para aplicar el régimen de canje de valores, la entidad debe adquirir participaciones que le permitan obtener o alcanzar la mayoría de derechos de voto y cumplir los requisitos del artículo 80 de la LIS. Además, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal. La centralización de la planificación, toma de decisiones y sucesión empresarial podrían considerarse motivos económicos válidos, aunque esto depende de la valoración de los hechos.
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