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The DGT confirms that a share acquisition may qualify for the special exchange regime if voting rights are obtained, LIS Article 80 requirements are met, and valid economic grounds exist.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
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 de residencia y valoración del artículo 80 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso concreto, la finalidad de permitir la participación de los hijos en el capital se considera un motivo económico válido según el artículo 89.2 de la LIS.
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