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The DGT confirms that the special regime for mergers and reorganisations can be applied in share exchanges, non-cash contributions and total splits, provided the requirements of the LIS are met and valid economic reasons exist.
Cuestión planteada
Para el canje de valores, la entidad debe adquirir la mayoría de derechos de voto y cumplir el artículo 80 de la LIS. En las aportaciones no dinerarias, las participaciones deben representar al menos el 5% de los fondos propios y haber sido poseídas ininterrumpidamente durante el año anterior. La escisión total es aplicable si se realiza conforme a la Ley de modificaciones estructurales y la atribución de valores es proporcional. Finalmente, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos.
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