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A taxpayer has enquired whether a company's contribution to a new holding company may qualify for the special share exchange regime and if the incorporation of a new company is covered by it. The DGT has ruled that the exchange is possible provided legal and economic requirements are met, but the incorporation of a company is not included in this regime.
Cuestión planteada Si resulta aplicable a la constitución de las sociedades H y B, el régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
El régimen especial de canje de valores es aplicable si la entidad beneficiaria adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos según el artículo 89.2. La constitución de una sociedad no se encuentra amparada por este régimen especial. Respecto a los dividendos, se aplicará la exención del artículo 21 de la LIS si se cumplen sus requisitos.
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