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The inquiry asks whether a share acquisition transaction may qualify for the special share exchange regime. The DGT responds that it is possible if the entity acquires a majority of voting rights and the conditions of Article 80 of the LIS are met, provided it is not carried out for fraud or tax evasion.
Cuestión planteada Si la operación descrita podría acogerse 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 debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos de residencia y valoración del artículo 80.1 de la LIS. Asimismo, 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 centralización de gestión, optimización de recursos y mejora de la solvencia pueden considerarse válidos según el artículo 89.2 de la LIS.
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