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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 de residencia de socios y entidad. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo sustentarse en motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos de profesionalización y mejora de financiación podrían considerarse válidos, aunque su calificación depende de la realidad de los hechos.
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