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A query was raised regarding whether the acquisition of 100% of an entity's capital could qualify for the special share exchange regime and if the stated economic reasons are valid. The DGT ruled that this is possible provided the requirements of Articles 76.5 and 80.1 of the LIS are met, and that the presented rationalisation and management reasons are economically valid.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
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, cumpliendo los requisitos de residencia y valoración fiscal de los artículos 76.5 y 80.1 de la LIS. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal. Los motivos de unificar la dirección, racionalizar la gestión, asegurar la continuidad del grupo y centralizar recursos para inversión se consideran motivos económicos válidos según el artículo 89.2 de la LIS.
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