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An shareholder wishes to transfer their shares in two companies to a new holding company to obtain a majority of voting rights. The DGT states that the transaction may qualify for the share exchange regime provided legal requirements are met and the primary objective is not fraud or tax evasion.
Cuestión planteada Si la operación planteada puede acogerse al régimen especial del Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades, y si los motivos expuestos tienen la consideración de económicamente válidos a estos efectos.
La operación podrá aplicarse al régimen de canje de valores si la sociedad holding adquiere participaciones que le permitan obtener la mayoría de los derechos de voto en las entidades aportadas. Para ello, deben concurrir los requisitos del artículo 80 de la LIS, permitiendo que las rentas no se integren en la base imponible y se mantengan los valores y fechas de adquisición fiscales. No obstante, el régimen no será aplicable si el objetivo principal de la reestructuración es el fraude o la evasión fiscal, o si carece de motivos económicos válidos.
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