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A natural person enquires whether transferring their shares in a company to a holding company may qualify for the value exchange regime. The DGT states that this is possible provided legal requirements are met and the transaction is not primarily aimed at obtaining a fiscal advantage.
Cuestión planteada - Confirmación de que la aportación por PF1 de su participación en la entidad X a la entidad holding Y, cumple con todos los requisitos previstos legalmente para acogerse a la figura impositiva de "canje de valores" prevista en el artículo 76.5 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación podrá aplicar el régimen especial de canje de valores si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. No obstante, según el artículo 89.2 de la LIS, el régimen no será aplicable si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos. La validez de los motivos económicos planteados es una cuestión de hecho que la Administración podrá comprobar.
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