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The inquiry asks whether a share acquisition transaction may qualify for the special share exchange regime. The DGT responds that it is possible if the entity acquires a majority of voting rights and the conditions of Article 80 of the LIS are met, provided the transaction is not primarily aimed at fraud or tax evasion.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
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 de residencia y valoración previstos en el artículo 80.1 de la LIS. Asimismo, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos económicos alegados por el consultante, como el relevo generacional o la centralización de la gestión, pueden considerarse válidos.
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