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The DGT confirms that a share exchange may qualify for the LIS special regime if the entity acquires a majority of voting rights and legal requirements are met, provided it is not for tax fraud or evasion.
Cuestión planteada Si la citada operación de canje de valores podría acogerse al régimen tributario especial previsto en el Capítulo VII del Título VII de la LIS, y en particular, si los motivos expuestos pueden considerarse económicamente válidos.
Para aplicar el régimen de neutralidad fiscal en un canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto. Deben cumplirse los requisitos del artículo 80 de la LIS, incluyendo la residencia de los socios y de la entidad adquirente. No se aplicará el régimen si el objetivo principal es el fraude, la evasión o la obtención de una ventaja fiscal sin motivos económicos válidos. La validez de los motivos económicos es una cuestión de hecho que debe apreciar la Administración según las circunstancias de cada caso.
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