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A query was raised regarding whether a share exchange operation intended to concentrate holdings in a holding company can qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) indicates that this is possible provided that residency and majority voting rights requirements are satisfied, and that the stated reasons for business restructuring and succession are economically valid.
Cuestión planteada Si la operación de canje de valores planteada puede acogerse al régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades, y si los motivos expuestos tienen la consideración de económicamente válidos a estos efectos.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir la mayoría de derechos de voto mediante la atribución de otros valores a los socios. Se deben cumplir los requisitos de residencia de los socios y de la entidad adquirente según los artículos 76.5 y 80.1 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o racionalización de actividades.
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