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Consultants ask whether transferring shares between two entities to a third can qualify for the special exchange regime. The DGT states it is possible provided LIS requirements are met and the transaction is not primarily aimed at fraud or tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto de Sociedades.
La operación podrá aplicar el régimen especial del Capítulo VII del Título VII de la LIS si la entidad C adquiere participaciones que le permitan obtener la mayoría de derechos de voto en las entidades A y B, cumpliendo los requisitos del artículo 80.1 de la LIS. No obstante, según el artículo 89.2 de la LIS, el régimen no será aplicable 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. Los motivos de centralización y racionalización de costes podrían considerarse válidos, aunque su cumplimiento depende de los hechos concretos.
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