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The DGT confirms that an acquisition to obtain voting control may qualify under the special exchange regime if LIS requirements are met and the transaction is driven by valid economic motives rather than purely fiscal ones.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. Asimismo, 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 objetivos de simplificación estructural, centralización de gestión, eficiencia financiera y planificación de la sucesión familiar podrían considerarse motivos válidos, aunque su calificación final depende de los hechos y circunstancias de la operación.
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