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The consultant asks whether a majority share acquisition transaction may qualify for the special exchange regime. The DGT responds that it is possible provided Articles 76.5 and 80.1 of the LIS are met and the transaction is not primarily aimed at fraud or tax evasion.
Cuestión planteada Si la operación descrita se puede acoger 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 beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos de residencia del artículo 80.1 de la LIS. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de centralización de financiación, coordinación de servicios y estrategia empresarial se consideran económicamente válidos.
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