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The query asks whether an acquisition of shares to gain control of entities may qualify for the special exchange regime. The DGT responds that it is possible if the acquiring entity obtains a majority of voting rights, the requirements of Article 80 of the LIS are met, and the transaction is not primarily aimed at fraud or tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto de las entidades participadas y cumplir los requisitos del artículo 80 de la LIS. Asimismo, según el artículo 89.2 de la LIS, 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. La validez de los motivos económicos planteados es una cuestión de hecho que la Administración podrá comprobar.
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