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Companies inquire whether creating a holding company to group shares and streamline processes may qualify for the special share exchange regime. The DGT states this is possible if Article 80 of the LIS requirements are met and the transaction has valid economic motives.
Question posed: Whether the described transaction may qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
The transaction may apply the special regime for the exchange of securities if the new holding company acquires shares that allow it to obtain the majority of voting rights and the requirements of Article 80 of the LIS are met. This regime shall not apply if the primary objective is tax fraud or evasion, or if there are no valid economic reasons. The mentioned reasons for the rationalization of activities and cost savings may be considered valid for this purpose.
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