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An individual has enquired whether the contribution of various corporate shares to a holding company can qualify for the special Corporate Tax regime. The DGT has ruled that this is possible provided that the requirements regarding majority voting rights, minimum equity participation, and valid economic reasons are satisfied.
Cuestión planteada 1º) 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 la mayoría de derechos de voto y cumplir los requisitos del artículo 80 de la LIS. En las aportaciones no dinerarias de acciones, estas deben representar al menos el 5% de los fondos propios, poseerse ininterrumpidamente durante el año anterior y mantener una participación mínima del 5% en la entidad receptora tras la operación. La operación no debe tener como fin principal el fraude o la ventaja fiscal, requiriéndose motivos económicos válidos.
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