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The applicant asks whether an operation involving the exchange of securities and the contribution of shares can qualify for the special regime under the Corporate Income Tax Act (LIS). The DGT rules that this is possible provided that requirements regarding voting rights majorities, minimum equity participation, and valid economic reasons are satisfied.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para el canje de valores, la entidad beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y cumplir el artículo 80 de la LIS. En las aportaciones no dinerarias de participaciones sociales por personas físicas, estas deben representar al menos el 5% de los fondos propios de la entidad aportada, haber sido poseídas ininterrumpidamente durante el año anterior y el aportante debe mantener al menos un 5% de participación en la entidad receptora. Finalmente, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos.
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