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A private individual asks whether contributing their shares in three entities to a new holding company may qualify for the special value exchange or non-cash contribution regime. The DGT states this is possible provided the requirements relating to shareholding, residency, and valid economic motives are met.
Cuestión planteada - Si la aportación por el consultante de sus participaciones en las entidades A, B y C a la entidad X, cumple los requisitos previstos legalmente para acogerse a las instituciones del "canje de valores" prevista en el artículo 76.5 de la Ley del IS, en el caso de la primera aportación, y de la "aportación no dineraria" prevista en el artículo 87.1.c) de la Ley del IS, en el caso de la segunda y tercera aportación.
Para la aportación de la entidad A, se puede aplicar el régimen de canje de valores si la entidad X adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. Para las entidades B y C, se puede aplicar el régimen de aportación no dineraria si las participaciones superan el 5% de los fondos propios, se han poseído ininterrumpidamente durante el año anterior y el aportante mantiene al menos un 5% en la entidad receptora. En ambos casos, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos.
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