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Shareholders have enquired whether a share exchange operation intended to consolidate control of a company through a holding company can qualify for the special regime for mergers and demergers. The DGT has ruled that this is possible provided that legal requirements are met and the proposed economic reasons are deemed valid.
Cuestión planteada Si resulta de aplicación el régimen especial de fusiones, escisiones, aportaciones de activos y canje de valores contenido en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades a las operaciones que se plantean en este escrito y sobre la consideración de motivos económicos válidos de los relacionados anteriormente.
El régimen especial de canje de valores es aplicable si la entidad adquirente obtiene la mayoría de los derechos de voto y se cumplen 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 mantener el voto familiar, reorganizar el grupo mediante una holding y centralizar la toma de decisiones pueden considerarse válidos. Asimismo, la exención por dividendos será aplicable si se cumplen los requisitos del artículo 21 de la LIS.
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