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An individual has requested clarification on whether contributing shares from two entities into a new company qualifies for special tax regimes. The Directorate General for Taxes (DGT) analyses the transaction as both a share exchange and a non-monetary contribution, stipulating that application is conditional upon meeting regulatory requirements and the existence of valid economic reasons.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para el canje de valores de la entidad H, se puede aplicar el régimen especial si la nueva entidad adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 87 del TRLIS. En la aportación de la entidad S, la aplicación del régimen del artículo 94 del TRLIS depende de que la entidad no tenga por objeto la gestión de un patrimonio mobiliario o inmobiliario. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 96.2 del TRLIS.
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