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A real estate leasing company asks whether its value exchange operation may qualify for the LIS special regime. The DGT states it is possible provided a majority of voting rights is obtained, residence requirements are met, and the operation has valid economic motives rather than purely fiscal objectives.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal del capitulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para aplicar el régimen de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto y cumplir los requisitos de residencia de socios y entidad previstos en 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. Los motivos de estructuración familiar y eficiencia administrativa alegados podrían considerarse económicamente válidos, aunque su calificación final depende de los hechos y circunstancias de la operación.
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