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A group of shareholders proposes to transfer their holdings into a new holding company through a value exchange. The DGT examines whether this transaction qualifies for the special restructuring regime and its impact on various taxes.
Cuestión planteada Si a la operación de reestructuración planteada le resultaría de aplicación el régimen fiscal regulado en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades.
El régimen especial de canje de valores de la LIS es aplicable si la nueva entidad adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. La operación no debe tener como fin principal el fraude o la evasión fiscal, sino motivos económicos válidos, cuya valoración es una cuestión de hecho. Si se aplica este régimen, los socios no integrarán renta en el IRPF y los valores recibirán la valoración fiscal de los aportados. En el IVA, la transmisión de participaciones está exenta salvo que se pretenda eludir el impuesto sobre la transmisión de inmuebles.
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