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Some shareholders propose a reorganisation involving the contribution of their shares in a company to new or existing companies. The DGT assesses whether these transactions may qualify for special regimes under Corporate Tax, Personal Income Tax, VAT and ITP/AJD.
Cuestión planteada 1º) Si la operación descrita puede 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.
Para la aportación del 80% de participaciones, se puede aplicar el régimen de canje de valores si la entidad adquirente obtiene la mayoría de derechos de voto y cumple el art. 80 LIS. La aportación del 20% puede acogerse al régimen de aportaciones no dinerarias del art. 87 LIS si se cumplen los requisitos de residencia, participación mínima del 5% y posesión ininterrumpida durante el año anterior. Los motivos económicos expuestos se consideran válidos según el art. 89.2 LIS. En cuanto al IVA, la transmisión no está sujeta si los socios no son empresarios y la emisión de acciones no constituye operación sujeta.
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