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An individual has queried whether the contribution of shares from one entity to another, followed by 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 the requirements for participation and ownership will be met, provided the primary purpose of the transaction is not tax evasion or obtaining a tax advantage.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial 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 de participaciones, se requiere que el aportante posea las mismas de forma ininterrumpida durante el año anterior y que mantenga al menos un 5% de los fondos propios de la entidad receptora. En el canje de valores, la entidad debe adquirir la mayoría de los derechos de voto y cumplir los requisitos de residencia y valoración fiscal. Finalmente, el régimen no se aplicará si la operación carece de motivos económicos válidos y busca únicamente una ventaja fiscal.
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