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Brothers inquire whether they can transfer their company shares to a holding company under the special fiscal neutrality regime and if their economic motives are valid. The DGT confirms that such regime applies if the value exchange or non-cash contribution requirements are met, and that their economic motives are valid.
Cuestión planteada Si la operación planteada puede acogerse al régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades, y si los motivos expuestos tienen la consideración de económicamente válidos a estos efectos.
La aportación de la totalidad de las participaciones puede ser un canje de valores si la holding adquiere la mayoría de derechos de voto. Si se aporta una parte minoritaria, se aplica el régimen de aportaciones no dinerarias siempre que se cumplan los requisitos de residencia, participación mínima y antigüedad de la tenencia. Los motivos de reordenación patrimonial y planificación del relevo generacional se consideran económicamente válidos. Los dividendos posteriores podrán beneficiarse de la exención del artículo 21 de la LIS sin retención, y la plusvalía por transmisión estará exenta, salvo la diferencia entre el valor fiscal y de mercado si la venta ocurre antes de dos años.
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