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A group of American companies proposes a share exchange so that a Spanish company (C) becomes owner of two other companies (A and B). The DGT asks whether this can fall under the special regime of the LIS and whether the operation's economic grounds are valid.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para aplicar el régimen especial de canje de valores, la entidad beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. La operación no podrá acogerse a este régimen si su principal objetivo es el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. En cuanto a la consolidación fiscal, el grupo podrá optar por ella si todas las entidades lo acuerdan, pudiendo la entidad dominante no residente designar a una representante mediante un acuerdo adoptado por un apoderado.
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