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The consultant asks whether a geographical expansion operation can qualify for the special share exchange regime. The DGT states that it is possible if the entity acquires a majority of voting rights, the requirements of Article 80 of the LIS are met, and the operation has valid economic reasons rather than a purely fiscal objective.
Cuestión planteada Posibilidad de que la operación proyectada pueda acogerse al régimen fiscal especial regulado 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 y cumplir los requisitos del artículo 80 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de simplificación de gestión, refuerzo financiero, racionalización de actividades y facilitación del relevo generacional pueden considerarse válidos, aunque su calificación depende de los hechos.
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