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A private individual asks whether the establishment of a holding company through share exchange and contributions of shares from various entities may qualify for the special regime of Corporate Income Tax. The DGT responds that this is possible provided the requirements of the LIS are met and valid economic reasons exist.
Cuestión planteada 1º) Si la operación descrita de canje de valores y aportación no dineraria puede acogerse al régimen fiscal especial previsto en el Capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación puede acogerse al régimen especial de canje de valores si la entidad adquire la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. Para la aportación no dineraria de participaciones, debe cumplirse que representen al menos el 5% de los fondos propios, poseerlas ininterrumpidamente durante el año anterior y mantener la participación tras la aportación. La aplicación del régimen exige que la operación no tenga como fin principal el fraude o la evasión fiscal, sino motivos económicos válidos. En cuanto al IVA e ITPAJD, la transmisión de valores está exenta salvo que se pretenda eludir el impuesto de los inmuebles que representan, lo cual es una cuestión de hecho.
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