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The DGT confirms that the transfer of shares from entity B to entity A may qualify for the special share exchange regime if a majority of voting rights is obtained and legal requirements are met, provided it is not for fraud or tax evasion.
Cuestión planteada
La operación podrá aplicarse al régimen especial de canje de valores si la entidad beneficiaria adquiere participaciones que le permitan obtener la mayoría de los derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. No obstante, no se aplicará el régimen si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si no se efectúa por motivos económicos válidos. Los motivos de optimización de recursos, concentración de áreas de negocio o mejora de condiciones financieras podrían considerarse económicamente válidos, aunque su calificación depende de los hechos y circunstancias de cada caso.
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