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The DGT confirms that the special share exchange regime may apply when three natural persons contribute shares to gain control of other companies, provided legal requirements are met and the transaction is not primarily aimed at fraud or tax advantage.
Cuestión planteada
Para aplicar el régimen especial 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. No se aplicará este régimen si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. Los objetivos de centralizar la gestión, coordinar estrategias o mejorar la solvencia podrían considerarse motivos económicos válidos, aunque su calificación depende de los hechos y circunstancias de cada caso.
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