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A query was raised regarding whether a securities exchange operation can qualify for the special Corporate Tax regime if the shares are subsequently donated to children. The Directorate General for Taxes (DGT) indicates that, although the motives for generational succession may be economic, if the primary objective is to obtain more favourable tax treatment for the donation than through a direct gift, the special regime will not apply.
Cuestión planteada Posibilidad de que la operación de Canje de Valores descrita pueda acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, incluso si se realiza con posterioridad la donación a los hijos de todas o partes de las participaciones de la sociedad beneficiaria del Canje de Valores en los términos señalados.
El régimen especial de canje de valores requiere motivos económicos válidos y no tener como principal objetivo la ventaja fiscal. Si la operación se realiza con el fin de donar las participaciones con una fiscalidad más beneficiosa que la donación directa, podría negarse la aplicación del régimen especial por falta de motivo económico válido. En cuanto al IRPF, la exención por donación de empresas o participaciones se aplica si se cumplen los requisitos de la Ley del Impuesto sobre Sucesiones y Donaciones.
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