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The consultant asks whether a non-monetary contribution constitutes a value exchange under the LIS. The DGT states that this regime applies if the entity acquires a majority of voting rights and residency and economic substance requirements are met.
Cuestión planteada Si la operación de aportación no dineraria descrita constituye un canje de valores en los términos previstos en el artículo 76.5 de la LIS.
Para que una operación sea canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto o aumentar su participación si ya la tiene. Se deben cumplir los requisitos de residencia de los socios y de la entidad adquirente previstos en el artículo 80.1 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS.
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