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The consultant asks whether their share acquisition operations may benefit from the special exchange regime. The DGT confirms this is possible if the acquisition results in majority voting rights and the requirements of Article 80 of the LIS are met.
Question raised 1) Whether the described operations may fall under the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax and whether valid economic reasons exist.
For an operation to be considered a share swap, the entity must acquire holdings that allow it to obtain the majority of voting rights. If the requirements of Article 80 of the LIS are met, the securities received shall be valued for tax purposes at the tax value of those delivered. This implies that, if the book value and tax value differ, extra-accounting adjustments must be made when determining the taxable base.
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