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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 de canje de valores, la entidad beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y cumplir los requisitos de residencia del artículo 80.1 de la LIS. La operación no podrá acogerse a este régimen si su principal objetivo es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de centralización de decisiones, diversificación de riesgos y consolidación de grupo podrían considerarse válidos, aunque su calificación final depende de la comprobación de los hechos y circunstancias de la operación.
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