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An individual and his spouse inquired whether contributing shares from various entities to a new holding company could qualify for the special regime under the Corporate Income Tax Act (LIS). The DGT indicates that this is possible provided that the requirements for share swaps or non-monetary contributions are met and valid economic reasons exist.
Cuestión planteada 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 el canje de valores, la entidad beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y cumplir el artículo 80 LIS. Para las aportaciones no dinerarias, las participaciones deben representar al menos el 5% de los fondos propios de la entidad y haber sido poseídas ininterrumpidamente durante el año anterior. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, requiriéndose motivos económicos válidos.
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