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A query was made regarding whether a share swap operation and a contribution of social shares meet the requirements of the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) indicates that this is possible provided that residency requirements, minimum participation thresholds, and valid economic reasons for the transaction are satisfied.
Cuestión planteada Si las operaciones planteadas cumplen los requisitos para la aplicación del régimen fiscal especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades.
Para el canje de valores, la entidad debe adquirir la mayoría de los derechos de voto y cumplir los requisitos de residencia y valoración del artículo 80.1 LIS. Para la aportación de participaciones, el aportante debe mantener al menos un 5% de los fondos propios de la entidad receptora y la entidad aportada no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo existir motivos económicos válidos.
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