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A taxpayer inquires whether a securities exchange operation and a non-monetary contribution of shares can qualify for the special regime under the Corporate Tax Act. The DGT indicates that this is possible provided that legal requirements are met and valid economic reasons exist.
Cuestión planteada Posibilidad de que las operaciones proyectadas puedan acogerse al régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para el canje de valores, la entidad debe adquirir la mayoría de derechos de voto y cumplir el artículo 80 de la LIS. En la aportación no dineraria, la participación debe ser superior al 5% de los fondos propios y la entidad no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. La aplicación del régimen especial requiere que la operación no tenga como fin principal el fraude o la evasión fiscal, sino motivos económicos válidos. Respecto al Impuesto sobre el Patrimonio, se puede aplicar la exención si se cumplen los requisitos de actividad económica, participación mínima y funciones de dirección.
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