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A natural person enquires whether transferring shares in two companies to a third may qualify for fiscal neutrality and whether valid economic grounds exist. The DGT explains that the operation may constitute a share swap or a non-cash contribution depending on the case, provided LIS requirements are met and the primary objective is not fiscal advantage.
Cuestión planteada Si la referida operación de reestructuración podría acogerse al régimen de neutralidad fiscal previsto en el Capítulo VII del Título VII de la LIS, así como si existen motivos económicos válidos.
Para la aportación de la Sociedad B, se puede aplicar el régimen de canje de valores si la Sociedad C obtiene la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. Respecto a la Sociedad A, la aportación no dineraria es aplicable si la participación aportada es superior al 5% de los fondos propios, se posee ininterrumpidamente durante el año anterior y se mantiene una participación de al menos el 5% en la entidad receptora. El régimen no se aplicará si el objetivo principal de la operación es el fraude o la evasión fiscal, o si no existen motivos económicos válidos.
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