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The consultant asks whether a share exchange to establish a holding company may benefit from the LIS special regime. The DGT states that it is possible if the entity acquires a majority of voting rights and legal requirements are fulfilled, provided there are valid economic reasons and no tax fraud or evasion.
Cuestión planteada Si la operación planteada puede acogerse al régimen especial previsto en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades, y si los motivos económicos aducidos se consideran válidos a estos efectos.
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. La aplicación del régimen queda excluida si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si no se efectúa por motivos económicos válidos. Los motivos de reestructuración, simplificación de gestión o planificación sucesoria podrían considerarse válidos, aunque su calificación depende de los hechos y circunstancias de cada caso.
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