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A family business has enquired whether an acquisition of a majority of voting rights can qualify for the special share exchange regime and if subsequent dividends would be exempt. The Directorate General for Taxes (DGT) has ruled that this is possible provided the requirements of Article 80 of the Corporate Income Tax Act are met and the transaction is supported by valid economic reasons, which also allows for the dividend exemption under Article 21.
Cuestión planteada º) Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobres Sociedades.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir la mayoría de derechos de voto y cumplir los requisitos del artículo 80 de la LIS. La operación no debe tener como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o sucesión generacional. Si se cumplen estos preceptos, los dividendos repartidos por la entidad beneficiaria podrán acogerse a la exención del artículo 21 de la LIS, ya que se mantiene la continuidad de la participación.
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