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A group of individuals inquired whether the contribution of their shares in a community of property, followed by a share exchange, could qualify for the special Corporate Tax regime. The Directorate General for Taxes (DGT) ruled that the contribution of shares may constitute a special non-monetary contribution, but the proposed share exchange does not meet the legal requirements.
Cuestión planteada 1. 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 y si existen motivos económicos válidos.
La aportación de cuotas ideales de una comunidad de bienes puede acogerse al régimen especial del artículo 87 de la LIS si la entidad receptora es residente, los aportantes mantienen al menos un 5% del capital y los bienes están afectos a una actividad económica. No obstante, la transmisión de acciones entre socios para cambiar el control de las sociedades no califica como canje de valores según el artículo 76.5 de la LIS. Respecto al IIVTNU, no habrá devengo si los terrenos son rústicos o si están integrados en una rama de actividad. En cuanto al ITPAJD, la operación podría no estar sujeta o estar exenta según su calificación como reestructuración.
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