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A natural person and their children inquire whether transferring shares from entity A to entity B can qualify for the special value exchange regime to avoid capital gains in personal income tax. The DGT states this is possible if entity B obtains a voting majority, the requirements of LIS Article 80 are met, and the transaction has valid economic grounds.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, en especial a efectos de no devengarse ganancias patrimoniales en el IRPF de las personas físicas que transmitirían sus acciones de la entidad A mediante la aportación de las mismas en la ampliación de capital de la entidad B.
Para aplicar el régimen especial de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto y cumplirse los requisitos del artículo 80 de la LIS. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de unificación de gestión, mejora de financiación y coordinación empresarial pueden considerarse válidos según el artículo 89.2 de la LIS.
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