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The DGT confirms that a family company's share exchange and shareholding contribution may qualify for the special LIS regime, provided voting rights majority, minimum share capital participation, and no primary intent of fraud or tax advantage are met.
Cuestión planteada Si resultaría de aplicación a las operaciones de canje de valores descritas en el régimen especial de fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una Sociedad Europea o una Sociedad Cooperativa Europea de un Estado miembro a otro de la Unión Europea, recogido 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 debe adquirir una participación que le permita obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. En las aportaciones no dinerarias de personas físicas, las participaciones deben representar al menos el 5% de los fondos propios de la entidad receptora, haber sido poseídas ininterrumpidamente durante el año anterior y la entidad no debe ser una AIE, UTÉ o de gestión de patrimonio. El régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos.
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