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A taxpayer has enquired whether a share exchange operation and a non-monetary contribution can qualify for the special regime under Corporate Tax. The Directorate General of Taxes (DGT) indicates that this is possible provided that requirements regarding residency, minimum shareholding, and valid economic reasons are satisfied.
Cuestión planteada Si a las operaciones descritas de canje de valores y aportación no dineraria les resultaría de aplicación el régimen especial regulado en el capítulo VII del título VII de la ley 27/2014, del Impuesto sobre Sociedades.
Para el canje de valores, la entidad debe adquirir la mayoría de derechos de voto y cumplir los requisitos de residencia y valoración del artículo 80 LIS. En la aportación no dineraria, se requiere que la entidad receptora sea residente, que el aportante mantenga al menos un 5% de los fondos propios y que las participaciones se hayan poseído ininterrumpidamente durante un año. Además, la operación debe tener motivos económicos válidos y no tener como fin principal la ventaja fiscal.
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