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The consultant asks whether a share swap to gain control of two entities can qualify for the special corporate tax regime and whether it is valid for inheritance tax. The DGT responds that fiscal neutrality is possible if legal requirements are met and there is no fraud, and that holdings in the holding company may be exempt from inheritance tax if activity, ownership and management requirements are satisfied.
Cuestión planteada Si la operación descrita puede 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 los motivos económicos son válidos.
Para el Impuesto sobre Sociedades, el régimen de neutralidad en el canje de valores es aplicable si la entidad beneficiaria adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal sin motivos económicos válidos. Respecto al Impuesto sobre el Patrimonio, las participaciones en la entidad holding pueden estar exentas si la entidad no gestiona principalmente un patrimonio mobiliario o inmobiliario, se cumple el porcentaje de participación mínimo y el sujeto pasivo ejerce funciones de dirección con la remuneración requerida.
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