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The query asks whether a share acquisition transaction can benefit from the special exchange regime. The DGT confirms it can, provided a majority of voting rights is obtained, the requirements of LIS article 80 are met, and the transaction has valid economic reasons beyond tax advantages.
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 del artículo 80 de la LIS. Asimismo, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. Motivos como profesionalizar la gestión, preservar el carácter familiar o asegurar el consenso en la toma de decisiones pueden considerarse válidos.
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