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Shareholders wish to transfer their shares in three operating companies to a new holding company. The DGT examines whether this value swap can benefit from the special tax neutrality regime and whether economic motives are valid.
Cuestión planteada 1- Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la LIS.
La operación de canje de valores será neutral fiscalmente si la entidad beneficiaria adquiere la mayoría de los derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. Los socios no integrarán rentas en su IRPF y los valores mantendrán su valor y fecha de adquisición fiscal. No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal mediante la obtención de una ventaja fiscal sin motivos económicos válidos.
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