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A consultant asks whether a share acquisition to obtain majority voting rights can qualify for the special exchange regime. The DGT responds that it is possible if residence and majority voting rights requirements are met, and if valid economic grounds are provided.
Cuestión planteada Si las operaciones descritas se podrían acoger 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 beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos de residencia de los socios y de la entidad adquirente. Además, 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 centralización de gestión, simplificación administrativa y mejora de la capacidad financiera podrían considerarse válidos, aunque su calificación depende de los hechos y circunstancias de la operación.
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