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An individual enquires whether the contribution of a 12.5% shareholding in a company can qualify for the special regime for mergers and contributions of assets. The DGT indicates that this is possible provided that the requirements regarding equity ratios, uninterrupted ownership, and valid economic reasons for the transaction are met.
Question raised: Whether the described operation may qualify for the special regime for mergers, demergers, contribution of assets, and exchange of securities regulated in Articles 76 et seq. of the LIS.
Para aplicar el régimen del artículo 87 de la LIS, la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en los fondos propios tras la operación. En aportaciones de participaciones sociales, estas deben haberse poseído ininterrumpidamente durante el año anterior. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos y no a una mera ventaja fiscal.
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