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A taxpayer asks whether a series of corporate restructurings—including share swaps, non-cash contributions and mergers—can benefit from the fiscal neutrality regime. The DGT responds that such arrangements may qualify provided the legal requirements of ownership, residency and valid economic motives are met.
Cuestión planteada 1. Si la operación de canje de valores señalada se calificaría objetivamente dentro del régimen previsto en el Capítulo VII del Título VII de la LIS y si existen motivos económicos válidos.
Para el canje de valores, la entidad debe adquirir la mayoría de derechos de voto mediante la atribución de otros valores a los socios. En las aportaciones no dinerarias de personas físicas, la participación aportada debe ser de al menos el 5% de los fondos propios, poseerse ininterrumpidamente durante el año anterior y la entidad no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. En las fusiones por absorción donde la absorbente es socio único, se puede aplicar el régimen especial si se cumplen los requisitos del artículo 76.1 de la LIS. En todos los casos, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos.
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