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An individual has enquired whether the contribution of shares from various companies to a new entity (NEWCO) and another entity (Y) can qualify for the special tax regime. The DGT indicates that the share swap regime may be applied if a majority of voting rights are obtained, or the non-monetary contribution regime if the requirements regarding participation and ownership are satisfied.
Cuestión planteada Si la operación descrita se podría acoger 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 participaciones que le permitan obtener la mayoría de derechos de voto y cumplir el artículo 80 de la LIS. Para las aportaciones no dinerarias, 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 en la entidad receptora. Además, la operación debe responder a motivos económicos válidos y no tener como fin principal el fraude o la evasión fiscal.
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