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The consultant asks whether an acquisition of shares to gain control of entities may qualify for the special exchange regime. The DGT responds that it is possible provided the conditions of LIS Article 80 are met and the transaction is not primarily aimed at fraud or tax evasion.
Question posed: Whether the described operation may benefit from 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 and comply with the requirements of Article 80 of the LIS. 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. Motives of structural simplification, resource optimization, and improvement of business management may be considered valid for this purpose.
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