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A family group has enquired whether contributing their shares in two entities to a new company can qualify for the special tax neutrality regime. The DGT has ruled that this is possible provided that the requirements for voting majority and residency are satisfied, and the transaction is supported by valid economic reasons.
Cuestión planteada Si la operación planteada puede acogerse al régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades, y si los motivos expuestos tienen la consideración de económicamente válidos a estos efectos.
Para aplicar el régimen de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto en las sociedades aportadas. Los socios deben ser residentes en España o en la UE, y la entidad beneficiaria debe ser residente en España. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la racionalización de actividades o el relevo generacional.
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