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A family company asks whether its share contribution to a new holding company can benefit from the special value exchange regime under Corporate Tax and if the operation's motives are valid. The DGT responds that it is possible if a majority of voting rights is obtained and legal requirements are met, noting that organisational efficiency and generational succession motives could be valid.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
La operación puede aplicar el régimen de canje de valores si la nueva entidad adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. La aportación no dineraria de participaciones a una holding no constituye un incumplimiento del requisito de mantener lo adquirido por herencia o donación, siempre que se conserve el valor de la adquisición. Los motivos de centralización, eficiencia y relevo generacional podrían ser económicos válidos, aunque su valoración es una cuestión de hecho.
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