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The consultant asks whether a share acquisition transaction may benefit from the special exchange regime and whether valid economic grounds exist. The DGT states that this is possible if the conditions of Article 80 of the LIS are met and the transaction does not have fraud or tax evasion as its primary objective.
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 beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y cumplir los requisitos del artículo 80 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de iniciar nuevas actividades e independizar inversiones podrían considerarse válidos, aunque su calificación depende de los hechos y circunstancias de la operación.
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