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A natural person enquires whether contributions of shares from two companies to a new holding company may qualify for the special merger and reorganisation regime. The DGT states this is possible provided voting rights majority, shareholding percentages and valid economic motives are met.
Cuestión planteada Si la operación descrita cumple todos los requisitos legales, incluido el motivo económico válido, y por ello puede ser objeto de aplicación del régimen especial de las fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una Sociedad Europea o una Sociedad Cooperativa Europea de un Estado miembro a otro de la Unión Europea, previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para el canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la 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. Finalmente, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la racionalización de actividades.
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