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The DGT confirms that share exchanges to form a new holding may qualify for tax neutrality if legal requirements are met and the main objective is not fiscal advantage.
Question raised 1. Whether the securities exchange operation proposed in the consultation request may benefit from the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax and whether valid economic reasons exist.
El régimen de neutralidad fiscal del canje de valores es aplicable si la entidad beneficiaria adquiere la mayoría de los derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. En este caso, los socios no integrarían rentas en su IRPF y los valores mantendrían su valor y fecha de adquisición fiscal. La aplicación de este régimen requiere que la operación no tenga como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos. Respecto a los dividendos, la nueva entidad podría beneficiarse de la exención del artículo 21 de la LIS si mantiene la participación mínima y el plazo de tenencia requerido.
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