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A query is made as to whether an operation involving the acquisition of shares to obtain control of several companies meets the requirements for the special share exchange regime. The DGT responds that it is possible provided that the majority of voting rights are obtained, the requirements of Article 80 of the LIS are met, and the operation has valid economic motives.
Question posed: Whether the operation described meets all the requirements legally provided for to benefit from the share exchange mechanism provided for in Articles 76.5 and 80 of the LIS.
To apply the share exchange regime, the entity must acquire shares that allow it to obtain the majority of voting rights or increase its participation. The operation must not have fraud or tax evasion as its primary objective and must respond to valid economic motives such as the restructuring or rationalization of activities. Furthermore, the residence and valuation requirements established in Article 80 of the LIS must be met.
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