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Shareholders have enquired whether contributing their shares in a company to a new entity (NewCo 1), followed by contributing those shares to other companies (NewCo 2 and 3), can qualify for the special Corporate Tax regime. The DGT has ruled that the transaction constitutes a share swap and that the contribution of shares meets the requirements regarding shareholding and holding periods, provided there are valid economic reasons.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VIII del Título VII del texto refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo.
La operación de canje de valores se encuadra en el artículo 83.5 del TRLIS si la entidad adquiere la mayoría de los derechos de voto. Para la aportación de acciones por personas físicas, se debe cumplir que la entidad sea residente en España, que la participación sea de al menos el 5% de los fondos propios y que se haya poseído ininterrumpidamente durante el año anterior. Si los valores provienen de un canje de valores bajo el régimen especial, conservan la fecha de adquisición original. Finalmente, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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