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A query was raised regarding whether a contribution of shares to obtain a majority of voting rights qualifies as a securities exchange. The Directorate General for Taxes (DGT) ruled that the transaction fits this definition and may benefit from the special regime, provided residency requirements are met and the primary purpose is not tax fraud or evasion.
Cuestión planteada Si, a tenor de lo establecido en los artículos 76.5 y siguientes de la LIS, se cumplirían los requisitos para calificar las operaciones como un ''canje de valores'' susceptible de acogerse al régimen fiscal especial previsto en el capítulo VII del título VII de la LIS.
La operación planteada se comprende en la definición de canje de valores del artículo 76.5 de la LIS. Para aplicar el régimen especial, deben concurrir los requisitos de residencia de socios y de la entidad adquirente del artículo 80.1. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de diversificación de riesgo y eficiencia estructural expuestos se consideran económicamente válidos.
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