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An insurance portfolio company asks whether the special fiscal neutrality regime can be applied in a share exchange solely directed at current shareholders of entity B. The DGT confirms it is possible provided the LIS requirements are met and the operation's main objective is not fiscal advantage.
Cuestión planteada - Si a la operación de canje de valores propuesta puede resultarle de aplicación el régimen especial de neutralidad fiscal. En concreto, se desea conocer si existe alguna particularidad por el hecho de que la posibilidad de participar en el canje se ofrezca exclusivamente a aquellos socios de entidad B que ya lo sean de la consultante.
Para aplicar el régimen especial de canje de valores, la entidad adquirente debe obtener una mayor participación en la entidad B, disponiendo ya de la mayoría de los derechos de voto, y cumplir los requisitos del artículo 80 de la LIS. No se aplicará el régimen si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. La apreciación de los motivos económicos es una cuestión de hecho que deben determinar los órganos de comprobación según las circunstancias del caso.
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