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The DGT confirms that non-cash contributions, share exchanges and absorption mergers may qualify for the special LIS tax regime, provided legal requirements are met and the operations are not primarily aimed at obtaining tax advantages.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para la aportación de una rama de actividad, el aportante debe participar al menos en el 5% de los fondos propios de la entidad receptora y llevar contabilidad según el Código de Comercio desde al menos el ejercicio anterior. En el canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto. En la fusión, la operación debe cumplir con la legislación mercantil. En todos los casos, la operación debe responder a motivos económicos válidos y no a una finalidad meramente fiscal.
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