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An individual has enquired whether the special regime under the Corporate Income Tax Act (LIS) can be applied to a securities exchange operation and a non-monetary contribution of shares. The Directorate General for Taxes (DGT) indicates that this is possible provided that the requirements regarding participation, residence, and ownership are met, and that the transaction is supported by valid economic reasons.
Cuestión planteada
Para el canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y cumplir los requisitos del artículo 80.1 de la LIS. En las aportaciones no dinerarias de personas físicas, las participaciones deben representar al menos el 5% de los fondos propios, haber sido poseídas ininterrumpidamente durante el año anterior y el aportante debe mantener al menos un 5% de participación tras la operación. Finalmente, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal sin motivos económicos válidos.
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