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A company has requested clarification on whether a share swap operation intended to reorganise an international group can qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) has ruled that this is possible provided that requirements regarding voting majorities, residency, and non-purely tax-driven economic reasons are met, and that the operation is formally communicated to the tax authorities.
Cuestión planteada Si resultaría de aplicación del régimen fiscal especial del capítulo VII del título VII de la LIS a la citada operación de canje de valores.
El régimen especial de canje de valores es aplicable si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos de residencia y valoración fiscal del artículo 80 LIS. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. Asimismo, la entidad transmitente debe comunicar la operación a la Administración tributaria.
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