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The consultant asks whether they can access the special regime for mergers and reorganisations for a share exchange and contribution of real estate. The DGT states that this is possible provided residency, shareholding requirements are met and the transaction has valid economic motives.
Cuestión planteada 1. Posibilidad de acoger al régimen especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, el canje de valores planteado.
Para el canje de valores, se puede aplicar el régimen especial si la entidad adquiere una participación que le permita obtener la mayoría de derechos de voto y se cumplen los requisitos de residencia y valoración del artículo 80.1 LIS. En la aportación no dineraria de un inmueble, es aplicable si la entidad receptora es residente en España y la aportante mantiene al menos un 5% de los fondos propios de la receptora. No se aplicará el régimen si la operación tiene como principal objetivo el fraude o la evasión fiscal, o carece de motivos económicos válidos según el artículo 89.2 LIS.
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