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The consultant asks whether a restructuring transaction may qualify for the special exchange regime. The DGT responds that it is possible if the entity acquires a majority of voting rights and the conditions in Article 80 of the LIS are met, along with valid economic grounds.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal 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 o aumentar su participación mayoritaria. Deben concurrir los requisitos del artículo 80 de la LIS, incluyendo la residencia de los socios y la entidad adquirente. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS.
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