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A taxpayer inquired whether a Spanish entity could adopt the special regime for share swaps to acquire an entity in Algeria, and whether the regime for non-monetary contributions could be applied to contribute shares from another company. The DGT ruled that this is possible provided that requirements regarding voting rights majorities, residence, minimum participation, and valid economic reasons are satisfied.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para el canje de valores, la entidad beneficiaria debe adquirir la mayoría de derechos de voto y cumplir los requisitos del artículo 80 de la LIS. En las aportaciones no dinerarias de participaciones sociales por personas físicas, estas deben representar al menos el 5% de los fondos propios, haber sido poseídas ininterrumpidamente durante el año anterior y el aportante debe mantener una participación mínima del 5% en la entidad receptora. Además, la operación debe responder a motivos económicos válidos y no tener como fin principal la ventaja fiscal.
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