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A taxpayer inquires about the fiscal valuation of shares contributed to a new company during a restructuring. The DGT states that fiscal neutrality applies if the operation meets the conditions of the share exchange regime.
Question raised 1. Whether the value of the transfer of the shares and interests that will constitute the contributions described to the newly formed company (NEWCO) shall be derived from the equity of the current companies or whether the specific valuation rule contained in Article 37.1.b) of Law 35/2006, of November 28, on Personal Income Tax and partial modification of the laws on Corporate Tax, on Non-Resident Income Tax and on Wealth Tax must be applied.
Si la entidad NEWCO adquiere la mayoría de los derechos de voto y se cumplen los requisitos del artículo 80 de la LIS, se aplicará el régimen de neutralidad fiscal. En este caso, los socios no integrarán renta en su base imponible y los valores recibidos se valorarán por el valor fiscal de los entregados. La entidad que realiza el canje valorará los valores recibidos por el valor fiscal que tenían en el patrimonio de los socios. No se aplicará este régimen si la operación tiene como objetivo principal el fraude o la evasión fiscal sin motivos económicos válidos.
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