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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 adquirente debe obtener la mayoría de los derechos de voto y cumplir los requisitos de residencia y valoración del artículo 80 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos de unificación de dirección, centralización de recursos y optimización organizativa pueden considerarse válidos.
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