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A taxpayer has enquired whether the special regime for mergers and asset contributions can be applied to three specific transactions: a share exchange, the contribution of shares in a company, and the contribution of a quota in a civil society. The DGT has ruled that this is possible provided that the legal requirements regarding participation, residence, and valid economic reasons are satisfied.
Cuestión planteada Si la operación descrita puede 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 y si existen motivos económicos válidos.
Para el canje de valores, se aplicará el régimen especial si la entidad beneficiaria adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. En las aportaciones no dinerarias de participaciones sociales, se requiere que el aportante mantenga al menos un 5% de los fondos propios de la entidad receptora y que las participaciones hayan sido poseídas ininterrumpidamente durante el año anterior. Respecto a la cuota en una sociedad civil, la aportación de la cuota ideal puede acogerse al régimen si son elementos afectos a actividades económicas y se cumplen los requisitos de residencia y participación mínima. Finalmente, las operaciones deben realizarse por motivos económicos válidos y no con el fin de obtener una ventaja fiscal.
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