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The applicant asks whether operations involving the exchange of securities and non-monetary contributions of shares can qualify for the special regime of Corporate Income Tax. The DGT rules that this is possible provided that requirements regarding residency, minimum shareholding, uninterrupted ownership, 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 del artículo 80 de la LIS. En las aportaciones no dinerarias de participaciones sociales por personas físicas, se exige que la participación sea de al menos el 5% de los fondos propios, que se haya poseído ininterrumpidamente durante el año anterior y que la entidad receptora sea residente en España o tenga un establecimiento permanente. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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