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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. 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 debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS.
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