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An individual has enquired whether the contribution of shares from two companies (A and B) to a new entity (C) can qualify for the special tax regime. The DGT has ruled that this is possible, provided that the requirements regarding majority voting rights, minimum equity participation, and valid economic reasons are satisfied.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial previsto 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 beneficiaria debe adquirir la mayoría de derechos de voto y cumplir el artículo 80 de la LIS. En las aportaciones no dinerarias de participaciones sociales, el aportante debe poseerlas ininterrumpidamente durante el año anterior y mantener al menos un 5% de los fondos propios de la entidad receptora. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos. Si se cumplen los requisitos, será aplicable la exención de dividendos del artículo 21 de la LIS.
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