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A shareholder proposes a share swap to establish a new company (Newco) and subsequently distribute dividends. The DGT states that the fiscal neutrality regime applies if legal requirements are fulfilled and the primary objective is not fiscal advantage.
Cuestión planteada Si se considera que los motivos señalados para la operación de canje de valores constituyen motivos económicos válidos a efectos de aplicar plenamente el régimen fiscal especial previsto en el artículo 80 de la Ley del Impuesto sobre Sociedades.
El régimen de neutralidad fiscal del canje de valores se aplica si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. La validez de los motivos económicos es una cuestión de hecho que deben apreciar los órganos de comprobación. Si se aplica la neutralidad, los dividendos percibidos por la nueva sociedad podrían beneficiarse de la exención del artículo 21 de la LIS, manteniendo la fecha de adquisición original de las participaciones.
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