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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).
Para aplicar el régimen especial de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. La operación no podrá acogerse a este régimen si su objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración de actividades. Los motivos de la consultante podrían considerarse económicamente válidos, aunque esto depende de la comprobación de los hechos.
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