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A family-owned company has enquired whether a proposed share swap operation qualifies for the special tax regime. The Directorate General of Taxes (DGT) indicates that this is possible provided that the requirements of the Corporate Tax Law are satisfied and the primary objective of the transaction is not tax fraud or evasion.
Cuestión planteada Si procede al aplicación del régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, a la operación de canje de valores descrita.
Para aplicar el régimen especial de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto y cumplir los requisitos de residencia de socios y entidad 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 realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades, según el artículo 89.2 de la LIS. La valoración de si los motivos alegados son válidos es una cuestión de hecho que puede ser objeto de comprobación administrativa.
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