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Consultants ask whether a share exchange can qualify for the LIS special regime if valid economic grounds exist. The DGT confirms it is possible if voting rights majority and residency requirements are met, and considers rationalisation and organisational efficiency arguments as valid economically.
Cuestión planteada Si resulta de aplicación el régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, establecido en el artículo 87, entendiéndose cumplido el requisito de motivos económicos válidos establecido en el artículo 89 de la LIS.
Para aplicar el régimen especial de canje de valores, la entidad beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de racionalización de la estructura, eficacia organizativa y planificación del relevo generacional expuestos pueden considerarse económicamente válidos.
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