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A query was raised regarding the application of the special reorganization regime in a merger and a share contribution, as well as the exemption from Wealth Tax. The DGT determines that the merger is valid based on economic grounds and that the contribution is tax-neutral only for shareholders meeting the minimum participation threshold.
Cuestión planteada 1. Si las operaciones de reestructuración planteadas en los puntos 1 y 2 podrían acogerse al régimen fiscal especial regulado en el capítulo VIII del título VII del texto refundido 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.
La fusión de E3 y E4 puede acogerse al régimen especial del TRLIS si se realiza bajo la Ley de modificaciones estructurales y tiene motivos económicos válidos. En la aportación de acciones a NewCo, solo L1 y L2 pueden aplicar la neutralidad fiscal por poseer al menos un 5% de participación. Para la exención en el Impuesto sobre el Patrimonio, se requiere alcanzar los umbrales de participación (5% individual o 20% grupal) y ejercer funciones de dirección con la remuneración legalmente exigida.
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