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The DGT confirms that a share acquisition to gain control may qualify for the special exchange regime if Articles 76.5 and 80.1 of the LIS are satisfied and the transaction does not primarily aim at fraud or tax evasion.
Cuestión planteada Si la operación descrita podría 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.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto. Deben cumplirse los requisitos de residencia de los socios y de la entidad adquirente previstos en el artículo 80.1 de la LIS. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos de simplificación estructural, centralización de gestión y planificación sucesoria podrían considerarse válidos, aunque su calificación depende de los hechos.
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