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A company asks whether the contribution of shares from another company to carry out a capital increase may qualify for the special share exchange or merger regime. The DGT states that this is possible if legal requirements are met and economic justifications are valid.
Cuestión planteada 1. En el caso de realizar una ampliación de capital en la sociedad A aportando la totalidad de las participaciones de la sociedad B, ¿podría acogerse esta operación al régimen especial regulado en el Capítulo VII del Título VII de la ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, produciéndose un diferimiento en el Impuesto sobre la Renta de las Personas Físicas, en el Impuesto sobre Sociedades y en los Impuestos Locales, así como una exención en los impuestos autonómicos?
Para el canje de valores, la operación debe permitir obtener la mayoría de derechos de voto y cumplir los requisitos del artículo 80.1 de la LIS. Si se trata de una fusión, debe realizarse bajo la Ley de modificaciones estructurales y cumplir el artículo 76.1 de la LIS. En ambos casos, la operación no puede tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos según el artículo 89.2 de la LIS. Respecto al IIVTNU, el no devengo en fusiones está condicionado a que concurran las circunstancias de la disposición adicional segunda de la LIS.
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