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A query was raised regarding whether a share exchange operation, involving four individuals contributing shares of entity G to the querying entity, could qualify for the special tax regime. The DGT ruled that this is possible provided the entity acquires the majority of voting rights, residency requirements are satisfied, and the primary purpose of the transaction is not tax evasion or obtaining an unfair tax advantage.
Cuestión planteada Si la operación de canje de valores descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir una participación que le permita obtener la mayoría de los derechos de voto en la otra entidad. Deben concurrir los requisitos de residencia de los socios y de la entidad adquirente previstos en el artículo 87 del TRLIS. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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