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The consultant asks whether a share acquisition transaction may benefit from the special exchange regime and whether valid economic motives exist. The DGT states that such a regime may apply if the entity acquires a majority of voting rights and legal requirements are met, provided that economic motives are grounded in factual reality.
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 los derechos de voto y cumplir los requisitos del artículo 80.1 de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si la operación carece de motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos alegados por el consultante podrían considerarse válidos, pero su calificación depende de la comprobación de los hechos y circunstancias de la operación.
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