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V2708-17 24 October 2017 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · canje de valores

Requirements for special share exchange regime: majority of voting rights and valid economic motives

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 is not primarily aimed at fraud or tax evasion.

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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