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An individual proposes a series of share swaps and contributions of shares to a new holding company. The DGT determines that it is possible to benefit from the special regime under the Corporate Income Tax Act, provided that the requirements regarding residence, minimum shareholding, and valid economic reasons are met.
Question raised: Whether the described operations could qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
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 por personas físicas, estas deben representar al menos el 5% de los fondos propios, poseerse ininterrumpidamente durante el año anterior y el aportante debe mantener una participación mínima del 5% en la entidad receptora. Finalmente, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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