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The DGT confirms that an share exchange may qualify for the special regime under the Corporate Income Tax Law, provided the regulatory requirements are met and the stated economic grounds of rationalisation and efficiency are genuine.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y si los motivos ecónomicos son válidos.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y cumplir los requisitos de residencia de socios y entidad según el artículo 80.1 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de racionalización de gestión y reducción de costes podrían considerarse válidos, aunque su cumplimiento depende de la comprobación de los hechos.
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