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The consultant asks whether a share acquisition transaction may qualify for the special share exchange regime and whether valid economic grounds exist. The DGT responds that it is possible if a majority of voting rights is obtained, the requirements of Article 80 of the LIS are met, and the transaction does not primarily aim at fraud or tax evasion.
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.
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. La operación no podrá acogerse a este régimen si su principal objetivo es el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. Los motivos de ordenación de estructura, optimización de recursos, diversificación de riesgos, mejora de la percepción externa y planificación del relevo generacional pueden considerarse válidos según el artículo 89.2 de la LIS.
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