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A family business asks whether transferring shares from two companies to a new entity can qualify for the special share exchange regime. The DGT responds that fiscal neutrality applies if a voting majority is obtained and legal requirements are met, provided it is not for fraud or evasion.
Cuestión planteada Si la operación de reestructuración planteada podría 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 pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
El régimen de neutralidad fiscal del canje de valores será 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 rentas en su base imponible y los valores se valorarán por su valor fiscal anterior. No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si la operación carece de motivos económicos válidos.
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