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A natural person enquires whether a value exchange for reorganising their business structure meets legal requirements. The DGT states that the special regime may apply if the entity acquires a majority of voting rights, residency requirements are met, and the operation has valid economic motives rather than a purely fiscal objective.
Cuestión planteada Confirmación de que la operación de canje de valores planteada reúne los requisitos previstos legalmente para acogerse a la figura impositiva de "canje de valores" prevista en el artículo 76.5 y 80 del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen de canje de valores, la entidad debe adquirir una participación que le permita obtener la mayoría de los derechos de voto o aumentar su participación mayoritaria. Deben cumplirse los requisitos de residencia de los socios y de la entidad adquirente según el artículo 80.1 de la LIS. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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