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V2575-16 10 June 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · canje de valores

Possibility of applying special share exchange regime under legal requirements and valid economic motives

The inquiry asks whether a share acquisition transaction may qualify for the special share exchange regime. The DGT responds that it is possible if the entity acquires a majority of voting rights and the conditions of Article 80 of the LIS are met, provided the transaction is not primarily aimed at fraud or tax evasion.

The question raised

Cuestión planteada 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.

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