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A query was raised regarding whether an acquisition of shares to obtain a majority of voting rights could qualify for the special share exchange regime. The DGT ruled that this is possible provided the requirements of Article 80 of the LIS are met and the transaction's primary purpose is not tax fraud or evasion.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 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 derechos de voto y cumplir los requisitos del artículo 80 de la LIS. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de reestructuración familiar y mejora de solvencia descritos pueden considerarse válidos. A efectos de ITP y AJD, al ser una operación de reestructuración, no está sujeta a la modalidad de operaciones societarias y está exenta en las modalidades de transmisiones patrimoniales onerosas y actos jurídicos documentados.
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