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The consultant asks whether a share acquisition transaction may qualify for the special exchange regime. The DGT responds that it is possible if the acquiring entity obtains a majority of voting rights, residence and valuation requirements are met, and the transaction has valid economic motives rather than a purely fiscal objective.
Cuestión planteada Si la operación descrita puede acogerse al régimen especial 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 cumplirse los requisitos de residencia de los socios y de la entidad adquirente, así como las normas de valoración fiscal de los valores. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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