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A consultant asks whether transferring shares from an entity to a new company (Newco) may qualify for the special exchange regime. The DGT states that this is possible if Newco obtains a majority of voting rights and legal requirements are met, provided there are valid economic reasons.
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 podrá aplicar el régimen especial de canje de valores si la entidad beneficiaria adquiere participaciones que le permitan obtener la mayoría de los derechos de voto en la entidad aportante y se cumplen los requisitos del artículo 80 de la LIS. La aplicación del régimen exige que la operación no tenga como principal objetivo el fraude o la evasión fiscal. Los motivos económicos alegados por el consultante podrían considerarse válidos según el artículo 89.2 de la LIS, aunque esto depende de la comprobación de los hechos.
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