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A taxpayer has enquired whether their corporate restructuring plans (contributions, exchange of securities, and mergers) can qualify for the special regime under Corporate Tax. The Directorate General of Taxes (DGT) indicates that this is possible provided that requirements regarding participation, uninterrupted ownership, and valid economic reasons are satisfied.
Cuestión planteada Si las operaciones descritas pueden 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.
Para las aportaciones no dinerarias, el aportante debe poseer las participaciones ininterrumpidamente durante el año anterior y mantener al menos un 5% de los fondos propios tras la operación. En el canje de valores, la entidad adquirente debe obtener la mayoría de derechos de voto y cumplir los requisitos del artículo 80 de la LIS. Para la fusión, debe realizarse según la normativa mercantil y el artículo 76.1 de la LIS. En todos los casos, la operación no debe tener como objetivo principal el fraude o la ventaja fiscal, requiriendo motivos económicos válidos.
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