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A company has queried whether an acquisition of shares intended to centralise control over other entities can qualify for the special share exchange regime. The Directorate General for Taxes (DGT) has ruled that this is possible, provided the requirements of Article 80 of the Corporate Income Tax Act are met and the primary purpose of the transaction is not tax fraud or evasion.
Cuestión planteada 1º) 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 debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y cumplir los requisitos del artículo 80 de la LIS. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de gestión centralizada, reinversión de beneficios y planificación de la sucesión familiar planteados pueden considerarse válidos. Asimismo, la exención por transmisión de participaciones del artículo 21 de la LIS no se ve afectada por su apartado 4 en la entidad beneficiaria de la aportación.
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