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A company asks whether a share exchange can benefit from the special tax regime and if its economic justifications are valid. The DGT confirms it is possible if the beneficiary acquires majority voting rights and legal requirements are fulfilled, and economic justifications are validated.
Cuestión planteada Si la operación de canje de valores descrita puede acogerse al régimen fiscal especial previsto en el capítulo VII del título VII de la LIS y si los motivos alegados se consideran económicamente válidos a los efectos de la aplicación del citado régimen.
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 de residencia de socios y entidad previstos en el artículo 80 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos de reestructuración, mejora patrimonial, creación de centros logísticos o ahorro de costes duplicados se consideran económicamente válidos.
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