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Two siblings inquired whether incorporating a new entity to contribute shares from two existing companies could qualify for the special share exchange regime and if their objectives constitute valid economic reasons. The DGT ruled that this is possible provided the majority of voting rights are acquired and legal requirements are met, validating the proposed restructuring motives.
Cuestión planteada Posibilidad de acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si los objetivos que se persiguen responden a un motivo económico valido a efectos de dicho régimen.
Para aplicar el régimen especial de canje de valores, la entidad beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. La operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de mejorar la capacidad comercial, profesionalizar actividades y elaborar un protocolo familiar pueden considerarse válidos según el artículo 89.2 de la LIS.
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