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The consultant asks whether an acquisition of shares to gain control of several companies may qualify for the special exchange regime. The DGT states that this is possible if Articles 76.5 and 80.1 of the LIS are met and the operation does not have fraud or tax evasion as its primary objective.
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 este régimen si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si no se efectúa por motivos económicos válidos. Los motivos de reorganización, gestión o sucesión familiar podrían considerarse válidos, aunque su calificación depende de los hechos concretos de la operación.
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