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An individual has enquired whether contributing shares in various companies to a new holding company can qualify for the special tax regime. The DGT has ruled that this is possible for both the exchange of securities and non-monetary contributions, provided that requirements regarding shareholding, residence, and valid economic reasons are satisfied.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para el canje de valores, la entidad beneficiaria debe adquirir la mayoría de derechos de voto y cumplir los requisitos de residencia y valoración del artículo 87 del TRLIS. Para las aportaciones no dinerarias, se debe cumplir el artículo 94 del TRLIS, incluyendo la participación mínima del 5% en la entidad receptora y la posesión ininterrumpida de las participaciones durante el año anterior. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 96.2 del TRLIS.
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