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The DGT asks whether share swaps and subsequent non-cash contributions can benefit from the special tax neutrality regime. It states that neutrality may apply if a voting majority is obtained and article 80 of the LIS requirements are met, but cannot assess whether subsequent non-cash contributions comply due to insufficient data.
Cuestión planteada PRIMERA: Si pueden acogerse al régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, las operaciones descritas, esto es:
Para el canje de valores, el régimen especial es aplicable si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. En este caso, las participaciones adquiridas conferirían dicha mayoría pese a la existencia de acciones propias. Respecto a las aportaciones no dinerarias, la DGT no puede pronunciarse sobre su neutralidad fiscal al no disponer de datos sobre la participación de los socios ni sobre la actividad de las entidades.
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