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The DGT confirms that a share acquisition to increase voting control may qualify for the special exchange regime if the requirements of Article 80 of the LIS are met and the transaction is not primarily aimed at fraud or tax evasion.
Question posed: Whether the described operation may qualify for 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 motives exist.
To apply the special regime for the exchange of securities, the entity must acquire holdings that allow it to obtain a majority of voting rights or increase its existing participation. Furthermore, the operation must not have the primary objective of tax fraud or evasion, and must be based on valid economic motives such as the restructuring or rationalization of activities. The pursuit of tax efficiency through tax consolidation does not prevent the application of the regime if there are economic reasons justifying it.
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