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An individual has enquired whether the contribution of various shares to a new company (NEWCO) can qualify for the special regime under the Corporate Income Tax Act. The DGT has determined that this is possible, depending on the type of contribution and compliance with specific requirements.
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 las participaciones que permitan obtener la mayoría de derechos de voto, se puede aplicar el régimen de canje de valores si concurren los requisitos del artículo 80 de la LIS. Para las aportaciones de acciones o participaciones sociales, se puede aplicar el régimen de aportaciones no dinerarias del artículo 87 de la LIS si la entidad receptora es residente en España, el aportante mantiene al menos un 5% de los fondos propios y se cumplen los requisitos de posesión ininterrumpida y naturaleza de la entidad. En ambos casos, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos según el artículo 89.2 de la LIS.
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