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A query was raised regarding whether an acquisition of shares could qualify for the special share exchange regime and whether the companies possess sufficient economic activity to qualify for Wealth Tax exemptions. The DGT indicates that the share exchange regime is applicable provided the requirements of the Corporate Income Tax Act are met and valid economic reasons exist; however, only Company A meets the economic activity requirement for the Wealth Tax exemption.
Cuestión planteada Si existe actividad empresarial en las entidades A y B tanto a efectos del Impuesto sobre la Renta de las Personas Físicas como a efectos del Impuesto sobre Sociedades. Y en tal caso, si estarían exentas del Impuesto sobre Patrimonio según el artículo 4.ocho.dos de la Ley 19/1991.
La operación puede acogerse al régimen especial de canje de valores de la LIS si la entidad beneficiaria adquiere la mayoría de derechos de voto y se cumplen los requisitos de los artículos 76.5 y 80.1. Para evitar la aplicación del artículo 89.2 de la LIS, la operación debe responder a motivos económicos válidos, como la racionalización de actividades, y no a una mera ventaja fiscal. Respecto al Impuesto sobre Patrimonio, la actividad económica por arrendamiento de inmuebles se determina según el artículo 27.2 de la LIRPF, requisito que se cumple en la entidad A pero no en la B.
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