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A family seeks to restructure their assets through the contribution of shares to a holding company and the merger of a real estate company. The DGT determines that these operations may qualify for the special Corporate Tax regime and that the shareholders will not be subject to Personal Income Tax.
Cuestión planteada - Si la aportación no dineraria descrita en el punto 1 anterior, puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del texto refundido de la Ley del Impuesto sobre Sociedades.
Las aportaciones no dinerarias de participaciones (puntos 1 y 2) pueden aplicar el régimen especial de canje de valores si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos del art. 87 TRLIS. En este caso, los socios personas físicas no integrarán renta en su IRPF y las participaciones recibirán la misma valoración fiscal. La fusión (punto 3) puede acogerse al régimen especial si se realiza en el ámbito mercantil y cumple el art. 83 TRLIS. Los motivos económicos alegados para la reestructuración se consideran válidos según el art. 96.2 TRLIS.
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