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Consultants ask whether an acquisition of shares to gain control of other companies may qualify for the special exchange regime. The DGT states it is possible if LIS requirements are met and valid economic grounds are provided, which will depend on the specific facts.
Cuestión planteada Si la operación descrita puede 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 y si existen motivos económicos válidos.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y cumplir los requisitos del artículo 80.1 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos de reestructuración, centralización de gestión o mejora de solvencia pueden considerarse válidos, aunque su calificación es una cuestión de hecho.
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