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The consultant asks whether an acquisition of shares to gain control of two companies may qualify for the special exchange regime. The DGT states that this is possible if Articles 76.5 and 80.1 of the LIS are met and the transaction does not have fraud or tax evasion as its primary objective.
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 beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80.1 de la LIS. Asimismo, la operación no podrá acogerse a este régimen si su principal objetivo es el fraude o la evasión fiscal, careciendo de motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de centralización de decisiones y transmisión generacional podrían considerarse válidos, aunque su calificación depende de los hechos y circunstancias de la operación.
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