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Two partners in a group consult whether transferring their shares to a family holding company may qualify for the special share exchange regime. The DGT states that this is possible if the entity acquires a majority of voting rights and legal requirements are met, provided it is not carried out for tax fraud or evasion.
Cuestión planteada Si resulta de aplicación el régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades.
El régimen especial de canje de valores es aplicable si la entidad beneficiaria adquiere participaciones que le permitan obtener la mayoría de los derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. En este caso, los socios no integrarán renta en su base imponible y los títulos recibidos se valorarán por el valor fiscal de los entregados. La sociedad beneficiaria valorará las participaciones recibidas por el valor fiscal que tenían en el patrimonio de los socios. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude, la evasión fiscal o carece de motivos económicos válidos.
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