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A family wishes to restructure its business group by exchanging shares between two companies for a new holding. The DGT examines whether the transaction meets the requirements of the special regime under Corporate Income Tax and Personal Income Tax, and its VAT treatment.
Cuestión planteada 1) En relación con el Impuesto sobre Sociedades e Impuesto sobre la Renta de las Personas Físicas:
La operación puede aplicar el régimen especial de canje de valores (arts. 76.5 y 80.1 LIS) si se cumplen los requisitos y existen motivos económicos válidos. En IRPF, los socios no integrarán renta si se aplica dicho régimen, manteniendo los valores y fechas de adquisición. En IVA, la transmisión de participaciones por parte de particulares no está sujeta al impuesto. En ITPAJD, la transmisión de valores está exenta, salvo que se pretenda eludir el impuesto de inmuebles no afectos a actividad empresarial.
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