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A family group has enquired whether the contribution of shares from one company to another and an exchange of securities can qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) indicates that this is possible provided that requirements regarding ownership percentages and uninterrupted possession are met, and that the primary purpose of the transaction is not tax evasion or tax advantage.
Cuestión planteada Si las operaciones descritas pueden 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 la aportación no dineraria, los contribuyentes deben poseer las participaciones ininterrumpidamente durante el año anterior y estas deben representar al menos el 5% de los fondos propios de la entidad, manteniendo dicha participación en la entidad receptora. En el canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto. En ambos casos, la operación no debe tener como objetivo principal la ventaja fiscal, debiendo responder a motivos económicos válidos.
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