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The DGT responds that a non-cash contribution followed by a share exchange between shareholders produces effects equivalent to an unjustified partial disproportionate split, thus excluding it from the special reorganisation regime.
Cuestión planteada Si la operación descrita goza del amparo legal dispuesto en los arts. 76 a 89 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
El régimen especial de aportaciones no dinerarias requiere que la entidad receptora sea residente en España y que el aportante mantenga una participación de al menos el 5%. Sin embargo, este régimen no se aplica si la operación tiene como principal objetivo el fraude, la evasión o la obtención de una ventaja fiscal sin motivos económicos válidos. En el caso de una aportación no dineraria seguida de una permuta de títulos, la operación se entiende como una escisión parcial no proporcional y no podrá acogerse al régimen especial.
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