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A group of individuals wishes to contribute shares from several companies to a new holding company. The DGT assesses whether the transaction qualifies as a share exchange or as a non-cash contribution to apply the special corporate tax regime.
Cuestión planteada Si el motivo económico expuesto es válido y la operación descrita puede acogerse al régimen especial de canje de valores regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para las entidades A, B, C y E, la operación califica como canje de valores al permitir a la holding obtener la mayoría de derechos de voto. Para la entidad D, al no permitir obtener la mayoría, se debe aplicar el régimen de aportaciones no dinerarias del artículo 87.1 de la LIS. Los motivos económicos de reestructuración y racionalización se consideran válidos según el artículo 89.2 de la LIS. En cuanto al ITPAJD y el IVA, la transmisión de valores está exenta salvo que se pruebe ánimo de elusión de impuestos sobre inmuebles.
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