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The consultant asks whether an acquisition of shares to gain control of an entity may qualify for the special exchange regime. The DGT states that this is possible if legal requirements are met and the transaction's main purpose is not tax advantage but valid economic reasons.
Cuestión planteada 1. Si las operaciones descritas son susceptibles de acogerse a régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre (LIS).
El régimen especial de canje de valores es aplicable si la entidad adquirente obtiene la mayoría de los derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. No se aplicará el régimen si la operación tiene como objetivo principal el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración de actividades. La existencia de motivos económicos válidos es una cuestión de hecho que debe analizarse en cada caso.
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