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Private individuals have consulted whether contributing shares in various companies to holding companies can qualify for the special regime under the Corporate Income Tax Act. The DGT has ruled that, provided the requirements for a majority of voting rights and a minimum 5% stake are met, no income will be recognised for Personal Income Tax purposes and the original tax values will be maintained.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial. Efectos de la aportación en los socios personas físicas.
La aportación de participaciones que permita obtener la mayoría de derechos de voto puede calificarse como canje de valores, permitiendo que los socios no integren renta en su IRPF y conserven los valores y fechas de adquisición. Asimismo, las aportaciones no dinerarias de participaciones de al menos el 5% a sociedades residentes en España pueden acogerse al régimen especial si se cumplen los requisitos de la LIS. Los motivos de simplificación societaria, optimización de recursos y relevo generacional se consideran motivos económicos válidos. La aplicación del régimen queda sujeta a que la operación no tenga como principal objetivo el fraude o la evasión fiscal.
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