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The DGT confirms that a share acquisition transaction may qualify for the special exchange regime if Articles 76.5 and 80.1 of the LIS are satisfied and the transaction is not primarily aimed at 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 adquirente debe obtener la mayoría de los derechos de voto de la entidad participada y cumplir los requisitos del artículo 80.1 de la LIS. Asimismo, según el artículo 89.2 de la LIS, 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. Los motivos de creación de un vehículo para nuevas inversiones, eficacia organizativa o delimitación de riesgos pueden considerarse válidos.
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