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Consultants ask whether a share acquisition to obtain majority voting rights may qualify for the special exchange regime. The DGT states it is possible if Articles 76.5 and 80.1 of the LIS are met and the transaction is not primarily aimed at fraud or tax evasion.
Cuestión planteada Si la operación descrita 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.
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 y cumplir los requisitos de residencia de socios y entidad. No se aplicará el régimen si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos. Los motivos de simplificación de gestión, canalización de beneficios para expansión, compartimentación de riesgos y facilitación de entrada de inversores podrían considerarse válidos, aunque su calificación depende de los hechos.
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