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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. Deben concurrir los requisitos del artículo 80 de la LIS, incluyendo la residencia de los socios y la valoración de los valores recibidos. La operación no podrá acogerse a este régimen si su principal objetivo es el fraude, la evasión o la obtención de una ventaja fiscal sin motivos económicos válidos, como la reestructuración o racionalización de actividades.
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