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A crowdfunding platform queries whether its share acquisition operation may qualify for the special exchange regime. The DGT confirms it is possible provided a voting majority is obtained, requirements under Article 80 of the LIS are met, and valid economic motives exist.
Cuestión planteada Si la operación descrita se podría acoger 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 de la entidad participada. Se deben cumplir los requisitos de residencia de los socios y de la entidad adquirente previstos en el artículo 80 de la LIS. Las participaciones de socios residentes en paraísos fiscales deben excluirse del régimen y no computar para alcanzar la mayoría de votos. Además, la operación debe responder a motivos económicos válidos y no tener como objetivo principal la ventaja fiscal.
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