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The applicant asks whether an acquisition of shares can qualify for the special securities exchange regime. The DGT rules that this is possible if the entity acquires a majority of voting rights, complies with the requirements of Article 80 of the LIS, and the transaction is driven by valid economic reasons rather than being solely for tax purposes.
Cuestión planteada 1º) 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. La operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Asimismo, para la exención de dividendos del artículo 21 de la LIS, se deben cumplir los requisitos de porcentaje de participación y antigüedad de la misma.
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