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Some partners inquire whether transferring their shares in two companies to a new holding company may qualify for the special value exchange regime. The DGT states that this is possible if the LIS requirements are met, the transaction has valid economic motives, and it is not primarily aimed at fraud or tax evasion.
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.
La operación puede acogerse al régimen especial de canje de valores si la entidad holding adquiere participaciones que le permitan obtener la mayoría de los derechos de voto en las entidades A y B, cumpliendo los requisitos del artículo 80 de la LIS. Asimismo, para evitar la aplicación del artículo 89.2 de la LIS, la operación debe realizarse por motivos económicos válidos y no con la mera finalidad de conseguir una ventaja fiscal. Los motivos de unificación de estructura, gestión unificada y canalización de inversiones podrían considerarse válidos, aunque su calificación depende de los hechos y puede ser objeto de comprobación administrativa.
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