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The DGT determines that value exchange applies if voting rights are obtained, but non-monetary contributions by a natural person only qualify under the special regime if their shareholding is at least 5%
Cuestión planteada Primera: Si cumplen las operaciones descritas en el punto 1, excepción hecha de la aportación de las participaciones de la entidad I, los requisitos para la aplicación del régimen especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, de conformidad con el art. 76.5 de la misma.
Para el canje de valores, es aplicable el régimen especial si la entidad adquiere participaciones que le permitan obtener la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. En las aportaciones no dinerarias de personas físicas, se requiere que las participaciones representen al menos el 5% de los fondos propios de la entidad y que se posean ininterrumpidamente durante el año anterior. Además, tras la aportación, el contribuyente debe participar en al menos un 5% de los fondos propios de la entidad receptora. El régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal sin motivos económicos válidos.
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