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The applicant asks whether an acquisition of shares to obtain control of several companies can qualify for the special share exchange regime and if valid economic reasons exist. The DGT responds 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 previstos en el artículo 80.1 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos según el artículo 89.2 de la LIS. En este caso concreto, los motivos de desligar el patrimonio, racionalizar la estructura de inversión y proteger el patrimonio personal se consideran válidos.
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