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Consultants propose a reorganisation involving the contribution of shares from several companies to a new entity. The DGT states that the special regime will apply only if the legal conditions for share exchange or non-cash contributions are met, and if valid economic grounds exist.
Cuestión planteada Si procede la aplicación del régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, a la operación de reestructuración descrita y existencia de motivo económico valido para la aplicación de dicho régimen especial.
Para el canje de valores, la entidad debe adquirir la mayoría de derechos de voto y cumplir los requisitos del artículo 80 de la LIS. En las aportaciones no dinerarias, se exige que la entidad receptora sea residente en España, que el aportante mantenga al menos un 5% de los fondos propios y que se cumplan las condiciones de posesión y naturaleza de la entidad aportada. Finalmente, la operación no aplicará el régimen especial si su principal objetivo es el fraude o la evasión fiscal, requiriéndose motivos económicos válidos.
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