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An individual has enquired whether the contribution of shares from two companies to a third entity can qualify for the special regime under the Corporate Income Tax Act. The DGT indicates that this is possible provided that the requirements regarding majority voting rights, minimum equity participation, and the absence of purely tax-driven motives 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 una participación que le permita obtener la mayoría de los derechos de voto. En el caso de aportaciones no dinerarias de personas físicas, las participaciones deben representar al menos el 5% de los fondos propios, haber sido poseídas ininterrumpidamente durante el año anterior y la entidad receptora debe ser residente en España o tener un establecimiento permanente. Finalmente, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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