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Consultants ask whether a share acquisition transaction may qualify for the special share exchange regime and whether valid economic grounds exist. The DGT states that it is possible if the acquiring entity obtains a voting majority and legal requirements are met, provided the transaction is not primarily aimed at fraud or tax evasion.
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 adquirente debe obtener la mayoría de los derechos de voto en las entidades participadas o aumentar su participación si ya dispone de la mayoría. Es necesario cumplir los requisitos del artículo 80 de la LIS, incluyendo la residencia de los socios y la entidad adquirente. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos económicos alegados podrían considerarse válidos, aunque su calificación final depende de los hechos y circunstancias reales de la operación.
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