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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
La operación podrá aplicar el régimen especial de canje de valores si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. No obstante, según el artículo 89.2 de la LIS, el régimen no será aplicable si la operación tiene como principal objetivo el fraude o la evasión fiscal. Los motivos de reestructuración expuestos podrían considerarse económicamente válidos, aunque esto depende de la comprobación de los hechos y circunstancias reales.
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