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A taxpayer asks whether the exchange of shares in three companies into a new holding company can benefit from the LIS special regime. The DGT states that this is possible if majority voting rights are obtained and the reasons for the transaction are economic rather than purely fiscal.
Cuestión planteada Si el canje de valores por el cual el consultante aportaría sus participaciones en X, Y y Z a una sociedad holding de nueva constitución, se podría beneficiar del régimen especial del Capítulo VII del Título VII de la LIS, y, en concreto, si los motivos que sirven a la presente operación pueden considerarse "motivos económicos válidos" a los efectos del artículo 89.2 de la LIS.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y cumplir los requisitos de residencia de los socios y la entidad. Los motivos de reorganización, centralización de gestión, mejora de solvencia o canalización de inversiones podrían considerarse motivos económicos válidos según el artículo 89.2 de la LIS. No obstante, la calificación de estos motivos es una cuestión de hecho que puede ser objeto de comprobación administrativa.
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