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The query asks whether a share exchange to acquire control of a medical company may qualify for the LIS special regime. The DGT responds that it is possible provided residence and valuation requirements are met and the transaction has valid economic grounds.
Cuestión planteada Si la operación descrita de canje 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 una participación que le permita obtener la mayoría de los derechos de voto. Deben cumplirse los requisitos de residencia de los socios y de la entidad adquirente, así como las normas de valoración fiscal. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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