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A query was raised regarding whether an acquisition of shares to create a holding company can qualify for the special share exchange regime under Corporate Tax, and its subsequent treatment for VAT and Stamp Duty purposes. The DGT ruled that this is possible provided legal requirements are met and valid economic reasons exist. Furthermore, the transfer of securities is exempt from Stamp Duty and VAT, unless it constitutes tax avoidance.
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.
Para aplicar el régimen especial de canje de valores en el Impuesto sobre Sociedades, la entidad debe adquirir la mayoría de derechos de voto y cumplir los requisitos del artículo 87 del TRLIS. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades. En cuanto al ITPAJD y el IVA, la transmisión de valores está exenta según la Ley del Mercado de Valores, salvo que se pretenda eludir el impuesto de la transmisión de inmuebles. No obstante, la intención de elusión es una cuestión de hecho que la Administración debe probar.
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