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A natural person enquires whether various share exchanges, non-cash participation contributions and mergers may qualify for the special tax regime under the LIS. The DGT confirms that such operations may be eligible provided legal requirements are met and the primary objective is not fraud or tax advantage.
Cuestión planteada 1) Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para el canje de valores, se requiere que la entidad adquiera la mayoría de derechos de voto y se cumplan los requisitos del artículo 80 LIS. En las aportaciones no dinerarias, las participaciones deben representar al menos el 5% de los fondos propios y haber sido poseídas ininterrumpidamente durante el año anterior. En las fusiones entre sociedades íntegramente participadas por un mismo socio, el régimen especial es aplicable aunque no haya atribución de títulos o aumento de capital, siempre que se mantenga la neutralidad patrimonial. Estas operaciones deben responder a motivos económicos válidos y no a una mera finalidad fiscal.
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