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A taxpayer queried whether acquiring a company by transferring shares to a beneficiary company could qualify for the special share exchange regime. The DGT indicates this is possible provided the requirements of Article 80 of the LIS are met and valid economic reasons exist, without a minimum holding period for the shares being required.
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 debe adquirir la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. No se exige que las acciones hayan permanecido más de un año en el patrimonio del socio. La aplicación del régimen queda condicionada a que la operación no tenga como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos. Si el régimen es aplicable, la persona física no integra renta en su IRPF y los valores recibidos mantienen el valor y fecha de adquisición de los aportados.
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