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A Spanish resident asks whether a share exchange to increase ownership in a company can benefit from the LIS special regime. The DGT states it is possible if legal requirements are met and valid economic grounds exist, although the latter depends on the specific facts.
Cuestión planteada Si la operación de canje de valores descrita en el apartado 3 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 una participación que le permita obtener la mayoría de derechos de voto o incrementar su mayoría actual, cumpliendo los requisitos del artículo 80 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de mejora de capacidad de negociación, gestión profesionalizada y captación de recursos podrían considerarse válidos, pero su calificación depende de la comprobación de los hechos.
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