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A Spanish resident entity intends to contribute 100% of its capital to a newly established company to reorganise a family group. The DGT states that the transaction may qualify for the special exchange regime if legal requirements are met and there is no primary intent to commit fraud or tax evasion.
Cuestión planteada 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 podrá aplicar el régimen especial de canje de valores si la entidad beneficiaria adquiere la mayoría de los derechos de voto y concurren los requisitos del artículo 80 de la LIS. Asimismo, la aplicación exige que la operación no tenga 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 reorganización y optimización de gestión descritos pueden considerarse válidos, aunque la administración podrá comprobar la totalidad de las circunstancias de la operación.
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