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A natural person enquires whether acquiring shares in two companies through the creation of a holding company may qualify for the special exchange regime. The DGT states that this is possible if legal requirements are met and valid economic grounds are provided.
Cuestión planteada Si las operaciones descritas pueden 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.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto en las sociedades participadas. Además, la operación debe realizarse por motivos económicos válidos, como la reestructuración o racionalización de actividades, y no con la mera finalidad de obtener una ventaja fiscal. Los motivos de naturaleza no tributaria expuestos podrían considerarse válidos, aunque su calificación final depende de la comprobación de los hechos y circunstancias de la operación.
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