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An individual proposes to contribute shares from several entities to a new holding company. The DGT examines whether the transaction can qualify for the special corporate restructuring regime under the Corporate Income Tax Act.
Cuestión planteada Si la operación descrita se podría acoger 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.
Para la aportación de la entidad X4, se aplica el régimen especial si la participación es superior al 5%, la entidad receptora es residente en España y el aportante mantiene dicha participación tras la operación. Para las entidades X, X1, X2 y X3, se puede aplicar el régimen de canje de valores si la nueva sociedad obtiene la mayoría de los derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. En ambos casos, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo existir motivos económicos válidos.
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