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An entity intends to carry out a securities exchange to centralise holdings in a holding company. The DGT rules that it is possible to benefit from the special Corporate Tax regime provided that legal requirements are met and the transaction is driven by valid economic reasons rather than purely tax purposes.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para aplicar el régimen especial de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 87 del TRLIS. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. En caso de aplicarse, las rentas no se integrarán en la base imponible del IRPF y los valores recibidos se valorarán por el valor de los entregados.
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