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A query was raised regarding whether an acquisition of a majority of voting rights could qualify for the special share exchange regime. The DGT indicates this is possible provided the requirements of Articles 76.5 and 80.1 of the LIS are met and the primary purpose of the transaction is not tax fraud or evasion.
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 los derechos de voto y cumplir los requisitos del artículo 80.1 de la LIS. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de centralización de decisiones y transmisión generacional pueden considerarse válidos según el artículo 89.2 de la LIS.
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