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A married couple inquires whether the contribution of shares in various entities to a new holding company may qualify for the special regime of the Corporate Income Tax Act. The DGT responds that it is possible provided that the requirements regarding participation and ownership are met, and that the operation has economic purposes and is not merely for tax purposes.
Question posed: Whether the described operations may qualify for the special tax regime under Chapter VII of Title VII of Corporate Income Tax Law 27/2014, of November 27.
For the exchange of securities, the acquiring entity must obtain the majority of voting rights and comply with the requirements of Article 80.1 of the Corporate Income Tax Act. In non-monetary contributions of shares, the contributor must have held at least 5% of the equity of the contributed entity uninterruptedly during the previous year, and must maintain at least 5% in the beneficiary entity following the operation. Finally, the operation must not have the primary objective of tax fraud or evasion, and must respond to valid economic reasons pursuant to Article 89.2 of the Corporate Income Tax Act.
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