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A family group asks whether creating a holding company through share exchanges in their businesses can qualify for the special Corporate Tax regime. The DGT responds that this is possible if legal requirements are met and the transaction has valid economic motives, not just fiscal ones.
Cuestión planteada 1º) Si la operación descrita puede acogerse al capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación puede aplicar el régimen especial de canje de valores si la nueva entidad adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. Los motivos de reestructuración y gestión profesional expuestos se consideran económicamente válidos según el artículo 89.2 de la LIS. La aportación de participaciones por parte de personas físicas no está sujeta a IVA al no tener la condición de empresarios. La operación es una reestructuración exenta de ITP y AJD.
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