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A natural person enquires whether acquiring shares in a company by another party may qualify for the special share exchange regime. The DGT states that this is possible if legal requirements are met and the transaction has valid economic grounds, not just fiscal ones.
Cuestión planteada 1. Si la operación planteada puede acogerse al régimen previsto en el Capítulo VII del Título VII de la LIS.
Para aplicar el régimen de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos alegados por el consultante podrían considerarse válidos, aunque su calificación depende de los hechos. Respecto al IVA, la transmisión de participaciones no está sujeta si el consultante no es empresario o profesional. Sobre el impuesto de plusvalía urbana, no se produce el hecho imponible al tratarse de una aportación de participaciones sociales.
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