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A physical person asks whether acquiring full shares in a company through the assignment of other assets allows access to the special exchange regime. The DGT states this is possible if legal requirements are met and the transaction has valid economic motives.
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 y cumplir los requisitos del artículo 80 de la LIS. Además, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos y no con la mera finalidad de obtener una ventaja fiscal. La validez de los motivos económicos planteados es una cuestión de hecho que puede ser objeto de comprobación administrativa.
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