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The consultant asks whether a value swap transaction may benefit from the special tax regime. The DGT states that it is possible provided the LIS requirements are met and the transaction is not primarily aimed at tax fraud or evasion.
Cuestión planteada Si la operación de canje de valores planteada en el escrito de consulta 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 participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. 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. Los motivos de centralizar la planificación y facilitar la transmisión del patrimonio podrían considerarse económicamente válidos, aunque esto depende de los hechos.
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