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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 puede considerarse un canje de valores si la entidad adquirente obtiene la mayoría de los derechos de voto. Para aplicar el régimen de neutralidad, se deben cumplir los requisitos del artículo 80 de la LIS, permitiendo que los valores se valoren por su valor fiscal anterior. No obstante, el régimen no será aplicable si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos. La comprobación de los motivos económicos es una cuestión de hecho que debe determinar la Administración.
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