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The DGT confirms that acquiring majority voting rights by issuing shares may qualify for the special exchange regime, provided residence and acquirer entity requirements are met and the transaction is not primarily aimed at tax fraud or evasion.
Cuestión planteada Si a tenor de lo establecido en los artículos 76.5 y siguientes de la LIS, se cumplirían los requisitos para calificar la operación como un canje de valores susceptible de acogerse al régimen fiscal especial del 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 derechos de voto y ser residente en España o estar en el ámbito de la Directiva 2009/133/CE. Los socios deben residir en España o la UE, o que los valores recibidos sean de una entidad residente en España. Además, la operación debe responder a motivos económicos válidos y no tener como objetivo principal la ventaja fiscal, según el artículo 89.2 de la LIS.
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