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Family members inquire whether setting up a holding company by contributing shares in two transport companies qualifies for the special exchange regime. The DGT states that this is possible if legal requirements are met and the transaction has valid economic grounds, not merely fiscal ones.
Cuestión planteada Posibilidad de que la operación proyectada pueda acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto o incrementar la mayoría ya existente. Además, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como objetivo principal el fraude o la evasión fiscal. Los motivos de centralización de gestión, optimización de recursos y unificación de grupo podrían considerarse válidos, aunque su calificación depende de los hechos concretos.
What is published here, applied to a company or a specific case. The first meeting is free.
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