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The consultant asks whether the exchange of shares in a company qualifies for the special regime. The DGT states that it is possible as long as a majority of voting rights is obtained and legal requirements are met, warning that it will not apply if the main objective is fiscal advantage.
Cuestión planteada - Confirmación de que la operación de aportación de participaciones sociales vía canje de valores, tal y como ha sido descrita anteriormente se calificaría objetivamente dentro del régimen especial previsto en el actual artículo 80.1 del Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades.
La operación podrá acogerse al régimen especial del Capítulo VII del Título VII de la LIS si la entidad adquirente obtiene la mayoría de derechos de voto en la entidad participada y se cumplen los requisitos de residencia y de la entidad adquirente previstos en el artículo 80.1. No obstante, el régimen no será aplicable si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. La Administración deberá valorar si el propósito de evitar la imposición personal en la reestructuración constituye un motivo de ventaja fiscal según el artículo 89.2 de la LIS.
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