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Business partners inquire whether a corporate reorganisation via acquisition of shares in two entities may qualify for the special fiscal neutrality regime. The DGT states that this is possible if the share exchange criteria are met and if the transaction has valid economic grounds rather than purely fiscal objectives.
Cuestión planteada Si a la operación de reorganización empresarial proyectada le resulta de aplicación el régimen especial de neutralidad fiscal previsto en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades.
Para aplicar el régimen de canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y cumplir los requisitos del artículo 80 de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si la operación carece de motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de centralización de gestión, refuerzo de imagen de grupo o consolidación financiera podrían considerarse válidos, aunque su calificación depende de los hechos y circunstancias de cada caso.
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