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A family inquires whether creating a holding company through a share exchange among its subsidiaries meets fiscal requirements. The DGT confirms the transaction constitutes a share exchange and that the restructure's economic rationale is valid.
Cuestión planteada Si la operación de canje de valores planteada reúne los requisitos previstos en los artículos 76.5 y 80 de la LIS y si le resulta de aplicación el régimen fiscal especial del capítulo VII del título VII de la LIS. Y si las razones en las que se fundamenta se consideran motivos económicos válidos según lo establecido en el artículo 89.2 de la LIS.
La aportación de acciones (pleno dominio y nuda propiedad) a una nueva sociedad a cambio de sus títulos constituye un canje de valores según el artículo 76.5 de la LIS. Los motivos de racionalización estructural y optimización financiera pueden considerarse económicamente válidos bajo el artículo 89.2 de la LIS. No obstante, si el objetivo principal es transmitir posteriormente las participaciones recibidas, la motivación económica podría no ser válida. La exención del artículo 21.3 de la LIS se aplicará sobre la diferencia entre el valor de transmisión y el valor de mercado en el momento de la adquisición.
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