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A private individual wishes to contribute shares in a housing rental company to a new holding society. The DGT states it cannot confirm whether the transaction meets the special share exchange regime because the alleged economic grounds are too general.
Cuestión planteada Se plantea si el motivo económico expuesto es válido y la operación descrita puede acogerse al régimen fiscal del canje de valores previsto en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, la operación debe responder a motivos económicos válidos y no tener como fin principal la ventaja fiscal. Dado que el consultante solo menciona objetivos genéricos de ordenación patrimonial, la DGT no puede pronunciarse sobre el cumplimiento de este requisito. En cuanto a la sociedad de arrendamiento, si obtiene rentas bonificadas y otras, el primer beneficio distribuido se considera procedente de rentas no bonificadas.
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