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A query was raised regarding whether contributing shares from three companies to a new holding company to centralise management constitutes a valid economic reason. The DGT ruled that the rationalisation and coordination of resources may be considered valid grounds for applying the special tax regime.
Cuestión planteada Si los motivos de la aportación no dineraria indicados tienen la consideración de motivos económicos válidos a los efectos de lo previsto en el artículo 89.2 de la Ley 27/20174, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de canje de valores, la operación no debe tener como principal objetivo el fraude o la evasión fiscal. Los motivos de racionalizar la gestión, centralizar la toma de decisiones, coordinar recursos y la planificación estratégica pueden considerarse motivos económicos válidos según el artículo 89.2 de la LIS. No obstante, la aplicación del régimen queda sujeta a que no se realice con la mera finalidad de conseguir una ventaja fiscal.
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