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The DGT confirms that an acquisition transaction may qualify for the special exchange regime if Articles 76.5 and 80 of the LIS are satisfied and the transaction does not primarily aim at tax fraud or evasion.
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.
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 y cumplir los requisitos del artículo 80 de la LIS. Asimismo, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal. Los motivos de simplificación administrativa, incremento de solvencia y mejora de la competitividad podrían considerarse motivos económicos válidos, aunque su calificación depende de los hechos.
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