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The applicant asks whether an acquisition of shares through a securities exchange can qualify for the special regime under the Corporate Income Tax Act (LIS) and whether valid economic reasons must exist. The DGT rules that this is possible provided the requirements of Articles 76.5 and 80.1 of the LIS are met and the primary purpose of the transaction is not tax fraud or evasion.
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 de residencia y valoración de los artículos 76.5 y 80.1 de la LIS. Asimismo, según el artículo 89.2 de la LIS, la operación no debe tener como objetivo principal el fraude o la evasión fiscal. Los motivos de reestructuración, racionalización de actividades y aislamiento de riesgos empresariales planteados pueden considerarse motivos económicos válidos.
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