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The DGT confirms that a share acquisition via share exchange may qualify under the LIS special regime if legal requirements are met and the transaction does not primarily aim at fraud or tax advantage.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal previsto en el 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 la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. La operación no podrá acogerse a este régimen si su principal objetivo es la ventaja fiscal o la evasión, careciendo de motivos económicos válidos según el artículo 89.2 de la LIS. Si la operación se realiza como preparación para una donación posterior con efectos fiscales distintos, podría considerarse meramente fiscal y quedar excluida del régimen.
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