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Consultants ask whether transferring shares from three companies to a new holding company qualifies for the special exchange regime. The DGT confirms it is possible provided residency, voting majority, and valid economic restructuring motives are met.
Cuestión planteada Si los motivos económicos invocados son válidos para aplicar a la operación planteada el régimen especial establecido 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 adquirente debe obtener la mayoría de los derechos de voto y ser residente en España o estar en el ámbito de la Directiva 2009/133/CE. La operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de gestión, continuidad y consolidación fiscal planteados pueden considerarse válidos según el artículo 89.2 de la LIS.
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