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The consultant asks whether a share acquisition can benefit from the special exchange regime. The DGT states it is possible if the entity acquires a majority of voting rights, the conditions of Article 80 of the LIS are met, and the transaction is not primarily aimed at tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir una participación que le permita obtener la mayoría de los derechos de voto o aumentar su mayoría actual. Deben cumplirse los requisitos de residencia y valoración establecidos en el artículo 80 de la LIS. Además, la operación no puede tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS. En cuanto al ITP y AJD, las operaciones de reestructuración calificadas bajo el artículo 76 de la LIS no están sujetas a la modalidad de operaciones societarias y cuentan con exención en las demás modalidades.
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