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A query was raised regarding whether an acquisition of a majority of voting rights and a contribution of shares to new holding companies could qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate-General for Tax (DGT) ruled that this is possible, provided that requirements regarding participation, uninterrupted ownership, and valid economic reasons are met.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobres Sociedades.
Para el canje de valores, la entidad debe adquirir una participación que le permita obtener la mayoría de derechos de voto y cumplir el artículo 80 de la LIS. En las aportaciones no dinerarias de personas físicas, las participaciones deben representar al menos el 5% de los fondos propios, poseerse ininterrumpidamente durante el año anterior y el aportante debe mantener al menos un 5% de participación tras la operación. Además, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal.
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