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The DGT confirms that a share exchange for family restructuring may qualify for fiscal neutrality if majority voting rights are acquired and legal requirements are met, provided it is not for tax fraud or evasion.
Cuestión planteada Si la operación de reestructuración planteada consistente en un canje de valores seria susceptible de acogerse al régimen de neutralidad fiscal contenido en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades, concretamente al artículo 75.6 de la misma y si las finalidades descritas anteriormente para realizar la operación descrita se consideran motivos económicos válidos.
Para aplicar el régimen de neutralidad fiscal en un canje de valores, la entidad debe adquirir una participación que le permita obtener la mayoría de los derechos de voto y cumplir 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 anterior. No obstante, el régimen no se aplicará si el objetivo principal es el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. La comprobación de estos motivos es una cuestión de hecho que debe analizar la Administración según las circunstancias de cada caso.
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