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A taxpayer has enquired whether the contribution of shares from two companies to a holding company, followed by a subsequent merger, may qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) has ruled that this is possible provided that the requirements regarding shareholding, residence, and business activity are met, and that the transaction is driven by valid economic reasons beyond mere tax advantages.
Cuestión planteada Posibilidad de que las operaciones de aportaciones no dinerarias y fusión puedan acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si los objetivos que se persiguen responden a un motivo económico valido a efectos de dicho régimen.
Para las aportaciones no dinerarias de participaciones, el régimen especial es aplicable si la entidad receptora es residente, el aportante mantiene al menos un 5% de los fondos propios y las sociedades aportadas no son AEG, UTE ni de gestión de patrimonio inmobiliario/mobiliario. En las fusiones, la operación debe realizarse en el ámbito mercantil y cumplir el artículo 76.1.a) de la LIS. Los motivos económicos planteados, como la centralización de gestión, mejora de financiación y racionalización de costes, pueden considerarse válidos según el artículo 89.2 de la LIS.
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