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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.
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. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de reorganización, optimización de gestión y consolidación fiscal mencionados pueden considerarse válidos, siempre que no se altere el propósito principal de la operación.
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