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Farmers' partners propose contributing their shares to new holding companies to manage investments. The DGT examines whether this transaction qualifies for the special tax-neutral regime and whether future dividends will be exempt.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Si la holding adquiere la mayoría de derechos de voto, se aplica el régimen de canje de valores (art. 76.5 LIS); si adquiere menos del 50%, se aplica el de aportaciones no dinerarias (art. 87 LIS). En ambos casos, las personas físicas no integran renta en su IRPF y las participaciones recibidas mantienen el valor y la fecha de adquisición originales. Los dividendos repartidos por la sociedad participada a la holding estarán exentos según el art. 21 LIS, siempre que se cumplan los requisitos de participación y antigüedad. La exención de dividendos se aplicará también a los beneficios generados con anterioridad a la aportación gracias al principio de subrogación.
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