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The query asks whether a share acquisition transaction may qualify for the special exchange regime. The DGT responds that it can apply if the entity acquires a majority of voting rights, the conditions of Article 80 of the LIS are met, and the transaction has valid economic reasons rather than a purely fiscal objective.
Cuestión planteada 1º) Si la operación descrita 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 debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. Las deudas vinculadas directamente a la financiación de la adquisición de los valores pueden aportarse conjuntamente con estos. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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