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The applicant asks whether the contribution of shares in certain entities and the exchange of securities of another qualify for the special regime under the Corporate Income Tax Act (LIS). The DGT indicates that this regime may be applied provided that the requirements regarding participation and residence are met, and that the primary purpose of the transaction is not fraud or tax advantage.
Cuestión planteada Si la aportación no dineraria planteada encajaría en el artículo 87 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, o en el canje de valores del artículo 76.5 de la LIS.
Para la aportación de participaciones, se aplica el régimen especial si la entidad receptora es residente en España, el aportante mantiene al menos un 5% de los fondos propios y las participaciones se han 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 de residencia y valoración. No se aplicará el régimen si la operación carece de motivos económicos válidos y busca únicamente una ventaja fiscal.
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