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The consultant asks whether an acquisition of shares to gain control of other companies may qualify for the special exchange regime. The DGT states that this is possible if LIS requirements are met and valid economic grounds are provided, although the latter depends on the actual facts.
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 los motivos económicos son válidos.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de gestión, solvencia o planificación familiar alegados podrían considerarse válidos, pero su calificación depende de la comprobación de los hechos y circunstancias de la operación.
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