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The consultant asks whether a share acquisition transaction may qualify for the special exchange regime. The DGT states that it is possible if the entity acquires a majority of voting rights and legal requirements are met, provided the transaction is not primarily aimed at fraud or tax advantage.
Cuestión planteada Si la operación descrita d podría acogerse al régimen fiscal 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 y cumplir los requisitos del artículo 80 de la LIS. Además, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de reorganización para crear una estructura de holding podrían considerarse económicamente válidos, aunque esto depende de la comprobación de los hechos.
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