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The applicant asks whether an operation involving the exchange of securities and the contribution of shares and real estate can qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) rules that the exchange of securities and the contribution of shares may qualify for this regime provided that requirements regarding voting rights majorities, minimum shareholding, and uninterrupted ownership are met; however, real estate cannot qualify unless it is used for an economic activity maintained with commercial accounting.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial 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 debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y cumplir los requisitos del artículo 80 LIS. En las aportaciones no dinerarias de participaciones sociales, el aportante debe participar en al menos el 5% de los fondos propios de la entidad receptora y haber poseído las participaciones ininterrumpidamente durante el año anterior. Los inmuebles no pueden acogerse al régimen si no están afectos a una actividad económica con contabilidad según el Código de Comercio. La operación no debe tener como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos.
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