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The DGT confirms that share exchanges and non-cash contributions can fall within the special regime of the LIS, provided voting rights majority, minimum shareholding in capital, and residency conditions are met, and the transaction is not primarily aimed at fraud or tax avoidance.
Cuestión planteada Si las operaciones descritas pueden 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 el canje de valores, la entidad debe adquirir una participación que le permita obtener la mayoría de derechos de voto y cumplir los requisitos del artículo 80 LIS. En las aportaciones no dinerarias, la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en los fondos propios. Los motivos económicos alegados, como la separación de riesgos o la mejora de la capacidad comercial, podrían ser válidos bajo el artículo 89.2 LIS, aunque su validez depende de la realidad de los hechos.
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