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The consultant asks whether a share acquisition transaction may qualify for the special share exchange regime. The DGT confirms it is possible if voting rights and residency requirements are met, provided the transaction does not primarily aim at tax fraud or evasion.
Question posed: Whether the described operation may qualify for the special 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. The residency requirements for the partners and the acquiring entity provided for in Article 80.1 of the LIS must be met. Furthermore, the operation must not have the primary objective of tax fraud or evasion, and must respond to valid economic motives such as the restructuring or rationalization of activities.
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