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A family business asks whether its restructuring activities, including share exchanges and non-cash contributions of shares, can benefit from the special regime. The DGT states that eligibility depends on meeting voting majority, minimum share capital participation, and the absence of purely fiscal objectives.
Cuestión planteada
Para el canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto o aumentar su participación, cumpliendo los requisitos del artículo 80 de la LIS. En las aportaciones no dinerarias, el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad receptora y cumplir las condiciones del artículo 87 de la LIS. En ambos casos, la operación no debe tener como objetivo principal la obtención de una ventaja fiscal sin motivos económicos válidos, según el artículo 89.2 de la LIS.
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