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A taxpayer asks whether contributing shares in a company to its holding company may qualify for the special regime and whether subsequent dividends would be exempt. The DGT states that the operation may qualify under the special regime if participation and duration requirements are met, and dividends could be exempt under Article 21 of the LIS.
Cuestión planteada 1. Si la operación descrita puede acogerse al régimen fiscal del Capítulo VII del Título VII de la LIS.
La aportación de participaciones puede aplicar el régimen de neutralidad fiscal si la entidad receptora es residente en España, el aportante mantiene al menos un 5% de los fondos propios de la entidad receptora y las participaciones han sido poseídas ininterrumpidamente durante el año anterior. En este caso, la sociedad holding subroga el valor y la fecha de adquisición de las participaciones. Respecto a los dividendos, la sociedad holding podría beneficiarse de la exención del artículo 21 de la LIS si mantiene una participación mínima del 5% y cumple los requisitos de antigüedad y de ingresos de la participada.
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