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The consultant asks whether a majority voting rights acquisition transaction may qualify for the special exchange regime. The DGT responds that it is possible provided the conditions of Article 80 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 debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos de residencia de socios y entidad según el artículo 80.1 de la LIS. Además, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como objetivo principal la obtención de una ventaja fiscal según el artículo 89.2 de la LIS. Los motivos de reestructuración, mejora de financiación y separación de riesgos mencionados se consideran económicamente válidos.
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