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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 y cumplir los requisitos del artículo 80 de la LIS. La operación no podrá acogerse a este régimen si su principal objetivo es el fraude o la evasión fiscal, o si carece de motivos económicos válidos. Los motivos de reestructuración, eficiencia financiera o acceso a financiación podrían considerarse válidos, aunque su calificación depende de los hechos reales de la operación.
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