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A query was raised regarding whether an acquisition of shares intended to concentrate the management of several companies could qualify for the special share exchange regime. The Directorate General for Taxes (DGT) ruled that this is possible provided that legal requirements are met and the transaction serves valid economic purposes rather than being purely for tax advantages.
Cuestión planteada 1º) 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.
La operación puede aplicar el régimen especial de canje de valores si la entidad beneficiaria adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. La aplicación exige que la operación no tenga como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso, los motivos de gestión, eficiencia y planificación sucesoria se consideran económicamente válidos. Respecto al ITPAJD, la operación se considera de reestructuración, lo que conlleva su no sujeción a la modalidad de operaciones societarias y su exención en las demás modalidades.
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