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The DGT confirms that value exchange and non-cash share contributions can benefit from the special tax regime, provided residency, minimum shareholding and valid economic motives are met.
Cuestión planteada Si las operaciones de canje de valores y aportación no dineraria especial descritas pueden acogerse al régimen fiscal especial del capítulo VIII del Título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo, y cuál sería el tratamiento contable de las operaciones proyectadas.
Para el canje de valores, la entidad debe adquirir la mayoría de derechos de voto y cumplir los requisitos de residencia y normativa de la Unión Europea. En la aportación no dineraria de participaciones, el aportante debe poseerlas ininterrumpidamente durante el año anterior y mantener una participación de al menos el 5% en los fondos propios de la entidad receptora. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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