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The consultant asks whether a share exchange qualifies for the LIS special regime. The DGT states that it may apply if the entity acquires a majority of voting rights and the conditions of Article 80 are met, provided the transaction is not primarily aimed at fraud or tax evasion.
Cuestión planteada Si la operación de canje de valores tal y como ha sido descrita anteriormente se calificaría objetivamente dentro del régimen especial previsto en el Capítulo VII del Título VII de la LIS.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir una participación que le permita obtener la mayoría de los derechos de voto y cumplir los requisitos de residencia de los socios y de la entidad adquirente. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos económicos alegados por la consultante podrían considerarse válidos, aunque su calificación final depende de los hechos y circunstancias de la operación.
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