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A query was raised regarding whether the acquisition of majority stakes and a contribution of shares could qualify for the special regime for mergers and reorganisations. The DGT ruled that this is possible, provided that the requirements concerning participation, residence, and valid economic reasons are satisfied.
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 una participación que le permita obtener la mayoría de derechos de voto y cumplir los requisitos del artículo 80 de la LIS. En las aportaciones no dinerarias de acciones por personas físicas, se exige que representen al menos el 5% de los fondos propios, que se posean ininterrumpidamente durante el año anterior y que el aportante mantenga al menos un 5% de participación tras la operación. Además, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal.
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