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The inquiry examines whether an acquisition of shares can qualify for the special regime for the exchange of securities and whether valid economic reasons exist. The DGT states this is possible provided a majority of voting rights are obtained and legal requirements are met, noting that the validity of economic reasons depends on the actual facts of the case.
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. No se aplicará este 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 gestión unificada, centralización de decisiones y economías de escala podrían considerarse válidos, aunque su calificación depende de la comprobación de los hechos.
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