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A natural person enquires whether share exchanges, partial splits and immovable property contributions may qualify for the special corporate tax regime. The DGT states that this is possible provided the legal requirements of each transaction are met and the economic motives are valid.
Cuestión planteada Si las operaciones de reestructuración planteadas en el escrito de consulta pueden acogerse 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 la mayoría de derechos de voto y cumplir el artículo 80 de la LIS. En la escisión parcial, el patrimonio segregado debe constituir una rama de actividad (unidad económica autónoma) en la transmitente y la adquirente. Para la aportación no dineraria, la entidad receptora debe ser residente y el aportante debe mantener al menos un 5% de los fondos propios. En todos los casos, la operación no debe tener como fin principal el fraude o la ventaja fiscal sin motivos económicos válidos.
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