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The consultant asks whether their share acquisition operations may benefit from the special exchange regime. The DGT confirms this is possible if the acquisition results in majority voting rights and the requirements of Article 80 of the LIS are met.
Cuestión planteada 1) Si las operaciones descritas pueden acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para que una operación sea considerada canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto. Si se cumplen los requisitos del artículo 80 de la LIS, se puede aplicar el régimen especial del Capítulo VII del Título VII de la LIS. En este caso, los valores recibidos por los socios se valorarán por el valor fiscal de los entregados.
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