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A consulting company asks whether, under the special regime, shares acquired through a share exchange retain the original acquisition date and value of the physical contributors. The DGT responds that, by subrogation, original tax rights are preserved, allowing subsequent dividend distributions to be treated as taxable income with exemption rights.
Cuestión planteada Si las participaciones adquiridas por X mantienen la misma fecha y el mismo valor que tenían en sede de las personas físicas con anterioridad a su aportación a X.
En operaciones de canje de valores acogidas al régimen especial, las participaciones adquiridas se subrogan en la situación que tenían en sede de las personas físicas transmitentes. Por tanto, mantienen la misma fecha y valor de adquisición a efectos del Impuesto sobre Sociedades. Los dividendos distribuidos por las sociedades aportadas se consideran ingresos por distribución de beneficios, permitiendo aplicar la exención del artículo 21 de la LIS y la no retención del artículo 128.4 de la LIS. La diferencia entre el tratamiento contable (que puede minorar el valor de la inversión) y el fiscal requerirá un ajuste extracontable.
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