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Owners inquire whether a share exchange to restructure their holdings in a hotel group qualifies for the LIS special regime. The DGT states it may apply if voting rights and residency requirements are met and valid economic justifications are provided.
Cuestión planteada Si la operación de canje de valores descrita puede acogerse al régimen especial contemplado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si los motivos económicos esgrimidos se consideran válidos a los efectos de permitir la aplicación del citado régimen especial.
Para aplicar el régimen especial de canje de valores, la entidad beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y deben concurrir los requisitos del artículo 80.1 de la LIS. La aplicación del régimen queda excluida si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si no se efectúa por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos alegados por el consultante podrían considerarse válidos, pero su calificación es una cuestión de hecho sujeta a comprobación administrativa.
What is published here, applied to a company or a specific case. The first meeting is free.
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