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A consultant asks whether their shareholding contribution can benefit from the special value exchange regime. The DGT states that this is possible if LIS requirements are met and the operation is not primarily aimed at fraud or tax advantage.
Cuestión planteada Si la operación descrita podría 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, en especial si es de aplicación el régimen del canje de valores en el caso del socio mayoritario.
El régimen de canje de valores es aplicable si la entidad adquirente obtiene la mayoría de los derechos de voto y se cumplen los requisitos de residencia y valoración del artículo 80 de la LIS. No obstante, según el artículo 89.2 de la LIS, el régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal. Los motivos de planificación patrimonial, relevo generacional o gestión de financiación podrían considerarse motivos económicos válidos, aunque su calificación depende de los hechos concretos.
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