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A business group asks whether a value exchange restructuring to centralise management and attract investors may qualify for the special Corporate Income Tax regime. The DGT confirms it is possible if valid economic grounds exist and examines the application of the ETVE regime.
Cuestión planteada Se plantean las siguientes cuestiones:
La operación de canje de valores es válida si se cumplen los requisitos del artículo 87 del TRLIS y tiene motivos económicos válidos. Los valores recibidos por la entidad adquirente mantienen el valor y la fecha de adquisición de los aportantes. Las entidades pueden aplicar el régimen de ETVE aunque posean participaciones en el extranjero de forma indirecta. Para el régimen de ETVE, se debe disponer de medios materiales y personales suficientes para la gestión de la cartera y el ejercicio de derechos de socio.
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