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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 adquirente debe obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. La operación no podrá acogerse a este régimen si su principal objetivo es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de dirección común, desarrollo de grupo empresarial y sucesión ordenada podrían considerarse válidos, aunque su calificación depende de los hechos y circunstancias reales.
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