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A Spanish company asks whether the transfer of shares from a subsidiary to a non-resident entity to gain control through a share swap may qualify for the tax neutrality regime. The DGT responds that such an operation may apply to the regime provided it does not have the primary objective of tax fraud or evasion.
Cuestión planteada
La operación de canje de valores puede acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS si se cumplen los requisitos del artículo 80. En este caso, la sociedad aportante no integrará en su base imponible las rentas derivadas del canje y los valores recibidos se valorarán por su valor fiscal. No obstante, el régimen no se aplicará si la operación tiene como objetivo principal el fraude o la evasión fiscal, o si busca una ventaja fiscal espuria sin motivos económicos válidos.
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