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The DGT confirms that such a transfer may qualify under the special restructuring regime if the conditions in Article 80 of the LIS are met and the transaction has valid economic motives.
Question posed: Whether the restructuring proposed through a recently created holding company, which will increase its capital through the non-monetary contribution of the shares of entity A, may benefit from the special tax regime for restructuring operations under Chapter VII of Title VII of the Corporate Income Tax Act, fulfilling the requirement of being for a valid economic reason, as required in Art. 89.2.
La operación podrá aplicarse al régimen de canje de valores si la holding adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. Para evitar la inaplicación por falta de motivos económicos válidos, la Administración comprobará si la operación busca la reestructuración o la mera ventaja fiscal. Respecto al Impuesto sobre el Patrimonio, la exención en las participaciones de la holding requiere que se cumplan las condiciones de actividad económica, participación mínima y funciones de dirección por parte del grupo de parentesco.
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