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Taxpayers inquire whether a share swap between Norwegian entities may benefit from the tax neutrality regime. The DGT examines whether applying this regime to an EEE entity (Norway) violates the freedom of establishment.
Cuestión planteada 1. Si las operaciones de canje de valores a que se refiere el escrito de consulta cumplen la definición de canje de valores del artículo 76.5 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
El régimen especial de canje de valores puede aplicarse si la entidad adquirente es residente en España o está en el ámbito de la Directiva 2009/133/CE. No obstante, según la jurisprudencia del TJUE, no se puede discriminar a entidades de países del EEE (como Noruega) tratándolas como si el canje fuera una cesión imponible. Para aplicar la neutralidad, deben concurrir motivos económicos válidos y no tener como fin principal el fraude o la evasión fiscal.
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