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V2583-17 10 October 2017 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · canje de valores

Special share exchange regime applicable if majority of voting rights are obtained and valid economic reasons exist

The applicant asks whether a share acquisition operation can qualify for the special share exchange regime and if valid economic reasons exist. The DGT indicates this is possible if a majority of voting rights are obtained and legal requirements are met, considering the proposed reasons of business simplification and rationalisation to be valid.

The question raised

Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.

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What is published here, applied to a company or a specific case. The first meeting is free.

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