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The consultant asks whether a reorganisation can benefit from the special share exchange regime. The DGT states that this is possible if the entity acquires a majority of voting rights, the requirements of Article 80 of the LIS are met, and the operation does not have fraud or tax advantage as its primary objective.
Cuestión planteada Si la operación de reestructuración planteada en el escrito de consulta puede acogerse 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 de residencia y valoración 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 y no por la mera finalidad de conseguir una ventaja fiscal. La valoración de si los motivos alegados son económicos o puramente fiscales es una cuestión de hecho.
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