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Consultants ask whether a share acquisition to obtain majority voting rights may qualify for the special exchange regime. The DGT states this is possible if Articles 76.5, 80.1 and 89.2 of the LIS are met.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La aplicación del régimen especial de canje de valores requiere que la entidad adquiera participaciones que le permitan obtener la mayoría de derechos de voto y que se cumplan los requisitos de residencia y de la entidad adquirente previstos en el artículo 80.1 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de simplificación de gestión y optimización de recursos financieros podrían considerarse válidos, aunque su cumplimiento depende de la valoración de los hechos.
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