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The consultant asks whether creating a new company to hold shares from other entities may qualify for the fiscal neutrality regime. The DGT states that the operation may be considered a share swap or a non-cash contribution, provided legal requirements are met and the main objective is not fiscal advantage.
Cuestión planteada Si las operaciones descritas podrían 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.
La operación de aportación de participaciones de la entidad B a una Newco es un canje de valores si permite obtener la mayoría de derechos de voto. Para la aportación de acciones de la entidad M, se requiere 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% en la entidad receptora. El régimen de neutralidad no se aplicará si la operación tiene como objetivo principal el fraude o la evasión fiscal sin motivos económicos válidos.
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