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The inquiry examines whether an operation involving the acquisition of shares and the contribution of stock by individuals can qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) concludes that this is possible, provided that requirements regarding voting majorities, minimum shareholding, 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 debe adquirir la mayoría de los derechos de voto y cumplir el 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 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, requiriendo motivos económicos válidos según el artículo 89.2 de la LIS.
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