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A recently established entity asks whether its acquisition of shares to manage other companies can benefit from the special exchange regime. The DGT confirms this is possible provided legal requirements are met and the operation is not primarily aimed at tax advantages.
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 derechos de voto o incrementar la mayoría ya existente. Deben concurrir los requisitos del artículo 80 de la LIS y la operación no puede tener como objetivo principal el fraude o la evasión fiscal. Los motivos económicos alegados, como la racionalización de la gestión o el relevo generacional, podrían considerarse válidos, aunque su calificación depende de los hechos concretos.
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