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A consulting company proposes a share exchange to establish a new entity (NEWCO 1) and rationalise its structure. The DGT examines whether this transaction and subsequent actions (dividend distribution or spin-off) may qualify for the special regime under the LIS.
Cuestión planteada 1º) Si la operación descrita de canje de valores se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
El canje de valores puede acogerse al régimen especial del Capítulo VII del Título VII de la LIS si la entidad beneficiaria adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80. Además, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como fin principal el fraude o la evasión fiscal según el artículo 89.2.
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