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Consultants inquire whether their restructuring operations fall within the special non-cash contributions and share exchange regime. The DGT responds that such operations are possible provided participation, uninterrupted ownership, and valid economic motives are met.
Cuestión planteada PRIMERA: Si las operaciones de reestructuración descritas, encajan en la definiciónd e aportaciones no dinerarias especiales y canjes de valores previstas, respectivamente, en los artículos 87.1 y 76.5 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades (LIS).
Para las aportaciones no dinerarias, se requiere que la entidad receptora sea residente en España, que el aportante participe al menos un 5% en los fondos propios y que las participaciones se posean ininterrumpidamente durante el año anterior. En el canje de valores, la entidad debe adquirir la mayoría de derechos de voto y cumplir los requisitos del artículo 80 de la LIS. Finalmente, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos.
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