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A taxpayer inquired whether a share swap operation between two entities under their ownership could qualify for the special tax regime under Corporate Income Tax. The Directorate General for Taxes (DGT) ruled that this is possible provided all legal requirements are met, the transaction is driven by valid economic reasons, and its primary purpose is not to obtain a tax advantage.
Cuestión planteada Si la operación de canje de valores descrita puede acogerse al régimen fiscal especial contemplado en el capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, aprobado por el Real Decreto Legislativo 4/2004, de 5 de marzo.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir una participación que le permita obtener la mayoría de derechos de voto y los socios deben ser residentes en España o la UE. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de convertir una entidad en holding para diversificar riesgos y facilitar inversiones se consideran económicamente válidos.
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