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A taxpayer asks whether transferring shares between entities to establish a holding company can qualify for the special value exchange regime. The DGT states it is possible if LIS requirements are met and valid economic grounds are provided, although the latter depends on the specific facts.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para aplicar el régimen de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto y cumplir los requisitos de residencia del artículo 80.1 LIS. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal. Los motivos económicos alegados para la reorganización podrían considerarse válidos, aunque su calificación final depende de los hechos y circunstancias reales de la operación.
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