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A taxpayer has requested clarification on whether contributing shares of a company to a new company can qualify for the special share exchange regime and if the stated reasons are valid. The DGT indicates that this is possible provided legal requirements are met and that the economic reasons could be valid, although this is subject to the specific facts of the case.
Cuestión planteada 1. 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 de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. La operación no podrá acogerse al régimen si su principal objetivo es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración de actividades. Los motivos de crecimiento, centralización de decisiones, separación de riesgos y transmisión generacional podrían considerarse válidos, pero su calificación es una cuestión de hecho.
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