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A family group has enquired whether contributing their shares to a new holding company can qualify for the special share exchange regime. The DGT indicates this is possible provided the entity acquires the majority of voting rights, the requirements of Article 80 of the LIS are met, and the transaction is driven by valid economic reasons rather than being solely for tax purposes.
Cuestión planteada 1º) Si las operaciones de aportación de ls participaciones por el grupo familiar descritas se podrían acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
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. Asimismo, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. La calificación de si los motivos planteados (simplificación, centralización, etc.) son válidos es una cuestión de hecho.
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