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The DGT confirms that a value exchange to obtain control of other entities may qualify for the special merger and division regime, provided LIS requirements are met and the transaction is not primarily aimed at tax fraud or evasion.
Cuestión planteada Confirmación de que resulta aplicable a la operación descrita, de canje de valores, el régimen especial de las fusiones, escisiones, aportaciones de activos y canje de valores, regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
El régimen especial de canje de valores es aplicable si la entidad adquiere participaciones que le permitan obtener la mayoría de derechos de voto y se cumplen los requisitos del artículo 80.1 de la LIS. No obstante, según el artículo 89.2 de la LIS, no se aplicará el régimen si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos. La validez de los motivos económicos planteados es una cuestión de hecho que la Administración podrá comprobar.
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