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The DGT confirms that a share acquisition transaction between two companies may qualify for the special exchange regime if it achieves voting control, fulfils the conditions of Article 80 of the LIS, and has valid economic motives rather than a purely fiscal objective.
Cuestión planteada Si la operación descrita puede 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, no se aplicará este régimen si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si no se efectúa por motivos económicos válidos como la reestructuración o racionalización de actividades. La validez de los motivos económicos es una cuestión de hecho que la Administración podrá comprobar.
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