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A group of individuals is inquiring whether the contribution of shares to new holding companies may qualify for the special tax regime. The DGT indicates that this is possible provided that the requirements regarding majority voting rights, shareholding percentages, and share ownership are met, and that valid economic reasons exist.
Question raised: Whether the described operation could qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
For the exchange of securities, entities must acquire holdings that allow them to obtain the majority of voting rights and comply with Article 80 of the LIS. For non-monetary contributions, the holdings must represent at least 5% of equity, have been held uninterruptedly during the previous year, and the contributor must maintain at least 5% in the recipient entity. Furthermore, the transaction must respond to valid economic reasons and not have the primary purpose of obtaining a tax advantage.
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