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The consultant asks whether a majority share acquisition transaction may qualify for the special exchange regime and whether the alleged economic grounds are valid. The DGT states that it is possible if legal requirements are met and economic grounds may be valid, although this depends on the specific facts.
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. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos. Los motivos de dotar solvencia a la receptora y crear un vehículo de gestión podrían considerarse válidos, pero su calificación es una cuestión de hecho.
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