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A family group asks whether the acquisition of a company by a holding can qualify for the special share exchange regime. The DGT states that this is possible if legal requirements are met and valid economic justifications are provided.
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 o ampliar su mayoría, cumpliendo 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 según el artículo 89.2 de la LIS. Los motivos de ordenación patrimonial, relevo generacional y diversificación de riesgos podrían considerarse válidos, aunque su calificación depende de los hechos concretos.
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