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The consultant asks whether an acquisition of shares via a new holding company can benefit from the special exchange regime. The DGT responds that it is possible provided the conditions of LIS Article 80 are met and the transaction is not primarily aimed at tax fraud or evasion.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de Noviembre, del Impuesto sobre Sociedades.
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 y cumplir los requisitos del artículo 80 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos de unificar la dirección, racionalizar la gestión, facilitar la financiación y asegurar la sucesión generacional pueden considerarse válidos.
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