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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 beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80.1 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos de reorganización y gestión presentados podrían considerarse válidos, pero su calificación es una cuestión de hecho sujeta a comprobación administrativa.
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