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A family company asks whether a share acquisition can benefit from the special exchange regime. The DGT states it is possible if a majority of voting rights is obtained and legal requirements are met, provided there are valid economic reasons.
Cuestión planteada 1º) Si la operación descrita podría 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.
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 de la otra sociedad. Deben cumplirse los requisitos del artículo 80 de la LIS y la operación no puede tener como objetivo principal el fraude o la evasión fiscal. Los motivos económicos de reestructuración o racionalización podrían considerarse válidos, aunque su valoración depende de los hechos. Si se aplica este régimen, los socios personas físicas no integrarán renta en su IRPF y las nuevas participaciones conservarán los valores y fechas de adquisición originales.
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