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The consultant asks whether a share acquisition transaction may apply the special share exchange regime. The DGT states that it is possible if a majority of voting rights is obtained and the requirements of Article 80 of the LIS are met, provided it is not for fraud or tax evasion.
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 económicos son suficientes y válidos.
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 del artículo 80 de la LIS. No se aplicará el régimen si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si no se efectúa por motivos económicos válidos. Los motivos de reestructuración o racionalización de actividades podrían considerarse válidos, aunque su calificación depende de los hechos concretos.
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