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A query was raised regarding whether a share exchange operation intended to concentrate family holdings could qualify for the special regime under the Corporate Income Tax Act (LIS) and whether the stated reasons are valid. The Directorate General for Taxes (DGT) ruled that this is possible provided that residency and majority voting rights requirements are met, and that the objectives of rationalisation and organisational efficiency constitute valid economic reasons.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La operación puede acogerse al régimen especial de canje de valores si la entidad adquiere la mayoría de derechos de voto, los socios son residentes en España o la UE, y la entidad beneficiaria es residente en España. Los motivos de racionalización de la estructura, optimización de recursos y planificación del relevo generacional se consideran económicamente válidos. La entidad adquirida se integrará en el grupo fiscal con efecto del período impositivo siguiente a aquel en que la operación surta efectos mercantilmente.
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