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The applicant asks whether an acquisition of shares to create a holding structure can qualify for the special share exchange regime. The DGT rules that this is possible provided that residency and majority voting rights requirements are met, and that the stated economic reasons are valid.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para aplicar el régimen especial de canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto. Deben cumplirse los requisitos de residencia de los socios y de la entidad adquirente según el artículo 87 del TRLIS. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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