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The consultant asks whether a share exchange to restructure their business group can benefit from the special regime of Corporate Income Tax. The DGT states that this is possible if residence and voting majority requirements are met, and the exchange is not primarily aimed at fraud or tax advantage.
Cuestión planteada Si la operación de canje de valores planteada en el escrito de consulta puede acogerse al régimen fiscal especial 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 adquirente debe obtener la mayoría de derechos de voto y cumplir los requisitos de residencia de los socios y de la entidad adquirente según el artículo 80.1 de la LIS. Además, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como objetivo principal la obtención de una ventaja fiscal. La valoración de si los motivos expuestos son válidos es una cuestión de hecho que la Administración podrá comprobar.
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