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The consultant asks whether their restructuring operation qualifies for the special share exchange regime and if valid economic grounds exist. The DGT states that the operation could apply if the beneficiary acquires a majority of voting rights and meets legal requirements, provided it is not for tax fraud or evasion.
Cuestión planteada Si la operación de reestructuración planteada puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
La operación podría acogerse al régimen de canje de valores si la entidad beneficiaria adquiere participaciones que le permitan obtener la mayoría de los derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. No obstante, el régimen no se aplicará si el principal objetivo es el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. La comprobación de los motivos económicos es una cuestión de hecho que deben valorar los órganos de comprobación según las circunstancias de cada caso.
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