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The consultant asks whether an acquisition of shares to gain control of three companies may qualify for the special share exchange regime. The DGT responds that it is possible as long as Article 80 of the LIS requirements are met and the transaction is not primarily aimed at fraud or tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial 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 derechos de voto y cumplir los requisitos del artículo 80 de la LIS. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de centralización de gestión, profesionalización y eficiencia operativa se consideran económicamente válidos según el artículo 89.2 de la LIS.
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