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The consultant asks whether a share acquisition transaction may qualify for the special exchange regime. The DGT states that it is possible if Articles 76.5 and 80.1 of the LIS are met and if the transaction has valid economic grounds and is not primarily aimed at fraud or tax evasion.
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, y si los motivos económicos son suficientes y válidos.
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 el régimen si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si no se efectúa por motivos económicos válidos. Los motivos de centralización de gestión, coordinación de estrategias y mejora de solvencia podrían considerarse válidos, aunque su calificación depende de los hechos y circunstancias reales de la operación.
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