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The DGT confirms that the contribution of shares by two natural persons to a new holding company may be considered a share exchange if the entity acquires a majority of voting rights and the fiscal neutrality requirements under the LIS are satisfied.
Cuestión planteada 1. Confirmar que la operación descrita puede tener la consideración de canje de valores al amparo de lo dispuesto en los artículos 76.5 y 80 de la Ley del Impuesto sobre Sociedades.
La operación podrá ser canje de valores si la entidad beneficiaria adquiere participaciones que le permitan obtener la mayoría de los derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. De aplicarse el régimen de neutralidad, los socios no integrarán rentas en el IRPF y los valores recibirán el valor fiscal de los entregados manteniendo su fecha de adquisición. No se aplicará este régimen si el objetivo principal de la operación es el fraude o la evasión fiscal sin motivos económicos válidos.
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