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The query asks whether a share acquisition to gain control of a company can qualify for fiscal neutrality and whether the stated economic justifications are valid. The DGT confirms that this is possible if both shareholders and the company meet residency requirements, and that justifications such as rationalisation and organisational efficiency are valid.
Cuestión planteada Si la operación de reestructuración planteada podría acogerse al régimen fiscal especial regulado en el capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen especial de canje de valores, la entidad adquirente y los socios deben ser residentes en España o en la UE, según los artículos 83.5 y 87.1 del TRLIS. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o racionalización de actividades. La centralización de la gestión, la mejora organizativa y la optimización de recursos financieros se consideran motivos económicamente válidos según el artículo 96.2 del TRLIS.
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