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A taxpayer has inquired whether a business reorganization involving a share swap can qualify for the special regime under the TRLIS. The DGT has ruled that this is possible, provided that residency requirements are met and the primary objective is not tax evasion or obtaining an unfair tax advantage.
Cuestión planteada Si a dicha operación de reorganización empresarial le es de aplicación el régimen especial regulado en el capítulo VIII del título VII del Real Decreto Legislativo 4/2004.
Para aplicar el régimen especial de canje de valores, la entidad adquirente debe ser residente en España y el socio aportante debe residir en territorio español. La operación no podrá acogerse a este régimen si su principal objetivo es el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. En este caso concreto, los motivos de racionalización y reestructuración alegados se consideran económicamente válidos.
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