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A taxpayer asks whether acquiring shares in a company through setting up a new entity may qualify for the special share exchange regime. The DGT confirms it is possible if legal requirements are met and the transaction has valid economic motives, not just tax advantages.
Question raised: Whether the described operation may benefit from the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax and whether valid economic reasons exist.
To apply the special regime for the exchange of securities, the beneficiary entity must acquire shares that allow it to obtain the majority of voting rights and comply with the requirements of Article 80 of the LIS. Likewise, the operation must not have fraud or tax evasion as its main objective, and must be carried out for valid economic reasons such as the restructuring or rationalization of activities. The reasons of expansion, efficiency, management improvement, and family succession set forth in the inquiry may be considered valid.
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