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A family group asks whether contributions of shares in various entities to a new company (NEWCO) can benefit from special restructuring rules. The DGT states that both value exchange and non-cash contributions are possible, provided voting rights majority, minimum shareholding, and absence of purely fiscal motives are satisfied.
Cuestión planteada Si la operación de canje descrita puede acogerse al régimen especial del Capítulo VII del Título VII de la Ley 27/2014, del Impuesto sobre Sociedades.
Para el canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y cumplir el artículo 80 de la LIS. Para la aportación no dineraria de personas físicas, se requiere que la participación sea de al menos el 5% de los fondos propios, que se posean ininterrumpidamente durante el año anterior y que la entidad receptora no gestione patrimonio mobiliario o inmobiliario. En ambos casos, la operación no debe tener como objetivo principal la obtención de una ventaja fiscal.
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