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A shareholder asks whether a value exchange to obtain control of a company through share acquisition may qualify for the special regime. The DGT states it is possible if legal requirements are met and the transaction has valid economic motives, not merely fiscal ones.
Cuestión planteada Aplicación del régimen fiscal establecido en el capítulo VII del título VII de la LIS a la operación de canje de valores señalada.
Para aplicar el régimen de canje de valores del capítulo VII del título VII de la LIS, se deben cumplir los requisitos del artículo 80.1, incluyendo la residencia de los socios y de la entidad adquirente. Asimismo, según el artículo 89.2, 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. En este caso, la centralización de la gestión estratégica mediante una única sociedad puede considerarse un motivo económico válido.
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