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The consultant asks whether a share acquisition can benefit from the special exchange regime. The DGT states that this is possible if a majority of voting rights is obtained, the requirements of article 80 of the LIS are met, and the transaction has valid economic motives rather than a purely fiscal objective.
Cuestión planteada Si la operación descrita d podría 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.
Para aplicar el régimen especial de canje de valores, la entidad 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, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de unificación de socios, mejora de gestión operativa y preparación de una estructura jurídica eficaz podrían considerarse económicamente válidos, aunque su calificación depende de los hechos concretos.
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