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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 en las sociedades X e Y. Deben concurrir los requisitos del artículo 80 de la LIS y no tener como principal objetivo el fraude o la evasión fiscal. Los motivos de reestructuración o racionalización de actividades podrían considerarse válidos según el artículo 89.2 de la LIS, aunque su validación depende de los hechos concretos.
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