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The consultant asks whether acquiring shares in two companies to establish a holding company may qualify for the special exchange regime. The DGT states that this is possible if the conditions of Article 80 of the LIS are met and if the transaction has valid economic motives rather than a purely fiscal objective.
Cuestión planteada Procedencia de aplicar el régimen fiscal especial regulado en el Capítulo VII del Título VII de la LIS a la operación descrita.
Para aplicar el régimen especial 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 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de centralización de decisiones, diversificación de riesgos y creación de una holding podrían considerarse válidos, aunque su calificación depende de los hechos.
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