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The DGT confirms that a share swap to establish a holding company may qualify for the special IS regime if legal requirements are met and economic motives are present, regardless of the economic activity of the companies involved.
Cuestión planteada 1. 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. Y, en especial, si el hecho de que una de las sociedades cuyos valores son objeto de canje no realice actividad económica, afectaría a existencia de motivos económicos válidos.
El canje de valores puede acogerse al régimen especial del TRLIS si la operación confiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 87. El hecho de que una sociedad no realice actividad económica no impide calificar la operación como canje de valores. Los motivos de racionalización de la estructura, optimización de recursos y sucesión se consideran económicamente válidos bajo el artículo 96.2 del TRLIS. Respecto al ITPAJD, la transmisión de valores en el mercado primario no queda sometida a la regla de elusión del artículo 108 de la LMV.
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