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The inquiry examines whether an acquisition of shares can qualify for the special share exchange regime. The DGT rules that this is possible provided that a majority of voting rights are obtained and legal requirements are satisfied, contingent upon the existence of valid economic reasons.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobres 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. La operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como objetivo principal el fraude o la evasión fiscal. Los motivos económicos alegados pueden considerarse válidos siempre que el objetivo principal no sea constituir una sociedad interpuesta para diferir la tributación de dividendos.
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