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The consultant asks whether an acquisition of shares to obtain majority voting rights 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 transaction does not have fraud or tax evasion as its primary objective.
Cuestión planteada Si la operación descrita cumple los requisitos para poder 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 concurrir 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 principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos económicos alegados podrían considerarse válidos, aunque su calificación depende de los hechos reales de la operación.
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