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A taxpayer has enquired whether the contribution of shares to a new holding company and a subsequent exchange of securities may qualify for the special regime under the Corporate Income Tax Act. The DGT indicates that this is possible provided that the requirements regarding participation and ownership are met and the primary purpose of the transaction is not to obtain a tax advantage.
Cuestión planteada Posibilidad de que la operación proyectada pueda acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para la aportación no dineraria de acciones, se requiere que la entidad receptora sea residente en España, que el aportante mantenga al menos un 5% de los fondos propios tras la operación y que las acciones se hayan poseído ininterrumpidamente durante el año anterior. En el caso del canje de valores, la entidad debe adquirir la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. Finalmente, la operación no podrá acogerse a este régimen si su objetivo principal es el fraude o la evasión fiscal, debiendo existir motivos económicos válidos como la reestructuración o racionalización de actividades.
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