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Consultants ask whether a share exchange enabling one company to acquire 100% of another can benefit from the special fiscal neutrality regime. The DGT confirms it is possible provided residence requirements are met and the transaction is not primarily aimed at tax fraud or evasion.
Cuestión planteada Si a la operación de canje de valores planteada le resulta de aplicación el régimen de neutralidad fiscal 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 de los socios y de la entidad. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso concreto, los motivos de centralizar la gestión y el patrimonio se consideran económicamente válidos.
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