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The query asks whether the transfer of shares from one entity to another may qualify for the special exchange regime. The DGT responds that this is possible if the acquiring entity obtains a majority of voting rights and the requirements on residence and valid economic motives are met.
Cuestión planteada 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.
La operación podrá aplicar el régimen especial del Capítulo VII del Título VII de la LIS si la entidad adquiere participaciones que le permitan obtener la mayoría de derechos de voto de la entidad participada. Deben cumplirse los requisitos de residencia de los socios y de la entidad adquirente previstos en el artículo 80.1 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo existir motivos económicos válidos.
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