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The inquiry asks whether a reorganisation operation may qualify for the special share exchange regime. The DGT responds that it is possible provided the requirements of Articles 76.5 and 80.1 of the LIS are met and the operation does not have fraud or tax advantage as its primary objective.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial 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 de residencia y valoración del artículo 80.1 de la LIS. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Motivos como la creación de una holding para la gestión del patrimonio o facilitar el relevo generacional pueden considerarse válidos según el artículo 89.2 de la LIS.
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