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A natural person enquires whether contributions of shares in various companies to a beneficiary entity may benefit from the special regime of fiscal neutrality. The DGT determines that the operation may constitute a share swap or a non-cash contribution, provided legal requirements are met and the primary 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 en las entidades A, E e I a la entidad G constituye un canje de valores si permite obtener la mayoría de derechos de voto, sujeto al cumplimiento del artículo 80 de la LIS. Para la aportación de acciones de la entidad M, se requiere que representen al menos el 5% de los fondos propios, que hayan sido poseídas ininterrumpidamente durante el año anterior y que el aportante mantenga al menos un 5% en la entidad receptora. El régimen de neutralidad no será aplicable si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos.
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