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The consultant asks whether a share acquisition transaction may qualify for the special exchange regime. The DGT states that it is possible if a majority of voting rights is obtained, the requirements of Article 80 of the LIS are met, and the transaction has valid economic motives rather than a purely fiscal objective.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal 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 del artículo 80 de la LIS. No se aplicará el régimen si la operación tiene como principal objetivo el fraude, la evasión fiscal o carece de motivos económicos válidos, como la reestructuración o racionalización de actividades. Si la razón principal es obtener una tributación inferior a la de una transmisión directa, se entenderá que no hay motivación económica válida.
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