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Partners inquire whether transferring their shares in a real estate entity to another entity via value exchange may qualify under the special regime. The DGT states this is possible provided Articles 76.5 and 80 of the LIS are met and the transaction is not primarily aimed at fraud or tax evasion.
Cuestión planteada - Confirmación de que la operación de canje de valores planteada reúne los requisitos previstos legalmente para acogerse a la figura del "canje de valares" prevista en los artículos 76.5 y 80 del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto y los socios deben residir en España o la UE. La operación no podrá acogerse al régimen si su principal objetivo es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de racionalización de estructura, optimización de liquidez, centralización de decisiones familiares o consolidación fiscal podrían considerarse válidos, aunque su calificación depende de los hechos.
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