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An individual has requested clarification on whether contributing their shareholding in one company to another meets the requirements for the special regime for share exchanges and spin-offs. The DGT has determined that, provided legal requirements are met and valid economic reasons exist, the transaction may qualify for said regime.
Cuestión planteada 1. Si la aportación por parte de la persona física de su participación del 100% en la entidad A a la sociedad H cumple los requisitos para acogerse al régimen especial previsto en el capítulo VII del título VII de la LIS, en particular, a la figura del canje de valores.
La aportación de la participación de una sociedad a otra puede considerarse canje de valores si la entidad adquirente obtiene la mayoría de los derechos de voto. Asimismo, una escisión total puede acogerse al régimen especial si se realiza conforme a la normativa mercantil y los patrimonios se atribuyen proporcionalmente. Para aplicar este régimen, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos.
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