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A holding company asks whether a share exchange following a voluntary takeover can benefit from the fiscal neutrality regime and whether it has valid economic grounds. The DGT confirms it is possible provided legal requirements are met and the purpose is not fraud or tax evasion.
Cuestión planteada Si la operación descrita podría aplicar el régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y que la operación responde a motivos económicos válidos.
La operación de canje de valores podrá aplicar el régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS si la entidad adquiere una participación que le permita obtener la mayoría de derechos de voto o aumentar su participación actual, cumpliendo los requisitos del artículo 80 de la LIS. En este caso, los socios no integrarán rentas en su base imponible y los valores se valorarán por su valor fiscal de origen. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal, es decir, obtener una ventaja fiscal espuria.
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