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An ETVE seeks advice on whether a share swap requires incorporating the value difference into its taxable base and whether the double taxation exemption applies. The DGT confirms that the difference must be incorporated and that the exemption depends on meeting the requirements of Article 21 of the TRLIS.
Cuestión planteada 1) Si la operación de canje implica la integración de la diferencia entre el valor de mercado de las acciones percibidas y el valor contable de las entregadas en la base imponible del Impuesto sobre Sociedades, ejercicio 2013, de la entidad consultante.
En operaciones de canje, las entidades integrarán en su base imponible la diferencia entre el valor normal de mercado de los elementos adquiridos y el valor contable de los entregados. Respecto a la exención de ETVE, esta podrá aplicarse siempre que se cumplan los requisitos del artículo 21 del TRLIS. El requisito de participación mínima del 5% se considerará cumplido si el valor de adquisición de la participación es superior a 6 millones de euros.
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