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The consultant asks whether a share acquisition transaction may qualify for the special exchange regime. The DGT states that it is possible if the entity acquires a majority of voting rights and legal requirements are met, provided it is not for fraud or tax 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 o aumentar su participación mayoritaria. Deben cumplirse los requisitos del artículo 80 de la LIS, incluyendo la residencia de los socios y la entidad adquirente. Además, la operación no puede tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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