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An investment management company has enquired whether it may benefit from the special share exchange regime when acquiring control of other companies. The Directorate General for Taxes (DGT) has ruled that this is possible provided the requirements of Article 80 of the Corporate Income Tax Act are met and the transaction is driven by valid economic reasons rather than being purely for tax purposes.
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 debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Si la aportación no dineraria se realiza conforme a la normativa mercantil, la aplicación del régimen es posible, incluso si posteriormente se producen alteraciones en el valor por actuaciones administrativas o judiciales.
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