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A shareholder asks whether transferring their shares to a new company (NEWCO) can benefit from the tax neutrality regime. The DGT states that this is possible under both non-cash contributions and share exchange regimes, provided legal requirements are met and valid economic justifications exist.
Cuestión planteada Si, de acuerdo con lo expuesto, la operación descrita podría 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.
Para la aportación de participaciones (entidad A), se requiere que la entidad receptora sea residente en España, que el aportante mantenga al menos un 5% de los fondos propios y que las participaciones se hayan poseído ininterrumpidamente durante el año anterior. Para el canje de valores (entidades B, C y D), la entidad receptora debe obtener la mayoría de derechos de voto y cumplir los requisitos del artículo 80 de la LIS. En ambos casos, la operación no debe tener como objetivo principal la ventaja fiscal, sino motivos económicos válidos.
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