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A credit management company asks whether its operation can benefit from the special share exchange regime. The DGT states that it is possible if the entity acquires a majority of voting rights and legal requirements are met, provided the operation has valid economic motives and is not for tax advantages.
Cuestión planteada Posibilidad de que la operación proyectada pueda acogerse al régimen fiscal especial regulado 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 los derechos de voto en la entidad participada y cumplir los requisitos del artículo 80 de la LIS. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de mejora de solvencia y capacidad financiera podrían considerarse válidos, aunque su calificación depende de los hechos.
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