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A family residing in Spain has enquired whether the creation of a holding company through the exchange of interests or the contribution of shares from their companies can qualify for the special corporate restructuring regime. The DGT indicates that this is possible provided that legal requirements are met and the transaction is supported by valid economic reasons.
Cuestión planteada
Para el canje de valores, la entidad debe adquirir la mayoría de derechos de voto y cumplir el artículo 80 de la LIS. En aportaciones no dinerarias, la participación debe ser de al menos el 5% de los fondos propios, la entidad receptora debe ser residente en España y las participaciones deben haberse poseído ininterrumpidamente durante el año anterior. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos según el artículo 89.2 de la LIS.
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