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The DGT confirms that the special share exchange regime may apply if the majority of voting rights is obtained and legal requirements are met, provided there are valid economic grounds.
Cuestión planteada Si la operación descrita puede 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 y si existen motivos económicos válidos.
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. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la racionalización de actividades o la reducción de costes. Motivos como la gestión unificada, la optimización financiera o la consolidación fiscal pueden considerarse válidos según el artículo 89.2 de la LIS.
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