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The taxpayer asks whether a share exchange operation and a non-monetary contribution of shares can qualify for the special regime under the Corporate Income Tax Act (LIS). The DGT indicates that this is possible provided that legal requirements are met and the primary objective of the operation is not to obtain a tax advantage.
Cuestión planteada
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, la entidad receptora debe ser residente en España, el aportante debe mantener al menos un 5% de los fondos propios y las participaciones deben representar al menos un 5% de los fondos propios de la entidad aportada, poseídas ininterrumpidamente durante el año anterior. Además, la operación no debe tener como fin principal el fraude o la evasión fiscal, sino motivos económicos válidos.
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