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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.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y cumplir los requisitos de residencia de socios y de la entidad adquirente. 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. La validez de los motivos económicos planteados (simplificación de gestión y optimización de recursos) dependerá de la comprobación de los hechos y circunstancias de la operación.
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