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The DGT confirms that share exchange may qualify for the special regime under the Corporate Income Tax Law, provided the conditions in articles 76.5 and 80.1 are met and the transaction is not primarily aimed at tax fraud or evasion.
Cuestión planteada Si la operación de canje de valores 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 o aumentar su participación actual. Deben cumplirse los requisitos de residencia de los socios y de la entidad adquirente, manteniendo la valoración fiscal de los valores. Además, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como objetivo principal la ventaja fiscal.
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