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A taxpayer asks whether transferring shares from entity A to a new holding company B can qualify for the special restructuring regime. The DGT states that this is possible if the conditions of Article 80 of the LIS are met and a valid economic rationale is demonstrated.
Cuestión planteada Si la reestructuración planteada a través de una sociedad holding creada recientemente que ampliará su capital a través de la aportación no dineraria de las participaciones de la entidad A, puede acogerse al régimen fiscal especial de las operaciones de reestructuración del Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades, cumpliendo el requisito de tratarse de un motivo económico válido, exigido en el Art. 89.2.
La operación podrá aplicar el régimen del Capítulo VII de la LIS si la holding adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80. El contribuyente no integrará rentas en el IRPF por el canje, valorándose los valores recibidos por su valor fiscal original. No obstante, la aplicación del régimen exige que la operación no tenga como objetivo principal el fraude o la evasión fiscal, debiendo acreditarse motivos económicos válidos. La comprobación de estos motivos es una cuestión de hecho que corresponde a la Administración tributaria.
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