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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 beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto de la otra entidad. Además, deben cumplirse los requisitos del artículo 80 de la LIS y la operación no puede tener como principal objetivo el fraude o la evasión fiscal. Motivos como la gestión unificada, la optimización financiera o la reducción de costes de funcionamiento se consideran motivos económicos válidos según el artículo 89.2 de la LIS.
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