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Consultant companies ask whether a participation reorganisation via capital reduction and contributions to new companies can qualify for exemption under Article 21.3 and the special reorganisation regime. The DGT responds that this is possible if participation and ownership requirements are met and valid economic grounds exist.
Cuestión planteada 1. Si la primera operación puede aplicar la exención del artículo 21.3 de la LIS.
La exención del artículo 21.3 de la LIS es aplicable en la reducción de capital si se cumple el requisito de participación significativa del 5% y la tenencia ininterrumpida. Para el canje de valores y aportaciones no dinerarias, se puede aplicar el régimen especial del Capítulo VII del Título VII de la LIS siempre que se cumplan los requisitos de residencia, porcentaje de participación y antigüedad. Estas operaciones deben realizarse por motivos económicos válidos para no incurrir en el supuesto de fraude o evasión fiscal del artículo 89.2.
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