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A group of individuals has enquired whether contributing their shares in various companies to a new holding company can qualify for the special Corporate Tax and Personal Income Tax regimes. The DGT has ruled that this is possible provided that participation and residency requirements are met, and that the transaction serves restructuring purposes rather than being purely for tax advantages.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del texto tefundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo.
La operación puede acogerse al régimen especial de canje de valores si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos del artículo 87 TRLIS. Para las aportaciones no dinerarias de personas físicas, se aplicará el régimen si se cumplen los requisitos del artículo 94 TRLIS. La aplicación del régimen exige que la operación no tenga como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos de reestructuración. En caso de subrogación, la sociedad beneficiaria mantiene la fecha de adquisición original para efectos de deducciones por doble imposición y beneficios no distribuidos.
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