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The DGT confirms the special regime applies when majority voting rights are acquired and legal requirements are met, provided valid economic motives exist.
Cuestión planteada Si la aportación de las participaciones de las distintas sociedades existentes a una nueva sociedad holding se encuentra dentro del régimen especial del Capítulo VII del Título VII de la LIS, en concreto si sería una operación de canje de valores. Y si se considera que los motivos expuestos para la realización de ambas operaciones lo son en términos económicos válidos para aplicar el citado régimen especial.
Para que la operación sea un canje de valores, la entidad beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y cumplir los requisitos del artículo 80 de la LIS. El régimen especial no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos. Los motivos de reestructuración o profesionalización podrían considerarse válidos, pero su calificación es una cuestión de hecho sujeta a comprobación administrativa.
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