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The consultant asks whether a share acquisition transaction may qualify for the special exchange regime. The DGT confirms it is possible if the entity acquires a majority of voting rights, the requirements of Article 80 of the LIS are met, and the transaction has valid economic motives rather than a purely fiscal objective.
Question posed: Whether the described operation may qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
To apply the special regime for the exchange of securities, the entity must acquire holdings that allow it to obtain the majority of voting rights or increase its majority stake. The residence and valuation requirements established in Article 80 of the LIS must be met. Furthermore, the operation must not have the primary objective of tax fraud or evasion, requiring valid economic motives such as the restructuring or rationalization of activities.
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