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The DGT confirms that the transfer of shares from two companies to a new holding company may be treated as a share exchange if residency and control requirements are met and valid economic reasons exist.
Cuestión planteada Si la operación descrita puede acogerse al régimen especial establecido en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, como canje de valores o como aportación no dineraria.
La operación puede aplicar el régimen especial de los artículos 76.5 y 80.1 de la LIS si la nueva sociedad adquiere participaciones que le permitan obtener la mayoría de los derechos de voto. Se requiere que los socios aportantes residan en España o la UE y que la entidad adquirente sea residente en España o esté en el ámbito de la Directiva 2009/133/CE. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS.
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