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The consultant asks whether an acquisition of shares to gain control of an entity may qualify for the special share exchange regime. The DGT responds that this is possible if Articles 76.5 and 80.1 of the LIS are met and if the operation has valid economic motives.
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 adquirente debe obtener la mayoría de los derechos de voto y cumplir los requisitos de residencia y valoración establecidos en el artículo 80.1 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos de racionalización de la estructura, optimización de recursos y planificación del relevo generacional se consideran económicamente válidos.
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