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An individual has enquired whether the contribution of shares in various entities can qualify for the special regime under the Corporate Income Tax Act. The DGT has ruled that this is possible for both share exchanges and non-monetary contributions, provided that the requirements regarding shareholding, residence, and valid economic reasons are satisfied.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobres 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. En las aportaciones no dinerarias, las participaciones deben representar al menos el 5% de los fondos propios de la entidad receptora y haber sido poseídas ininterrumpidamente durante el año anterior. Además, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal.
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