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The query asks whether a share acquisition transaction may qualify for the special exchange regime. The DGT responds that it is possible provided the conditions of articles 76.5 and 80.1 of the LIS are met and the transaction is not primarily aimed at fraud or tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
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 de la entidad adquirente. Asimismo, la operación debe responder a motivos económicos válidos, como la racionalización de actividades, y no tener como objetivo principal la obtención de una ventaja fiscal. Los motivos de gestión, unificación de política accionarial y planificación de la sucesión descritos se consideran económicamente válidos.
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