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The consultant asks whether transferring their shares in an entity to a new holding company via non-cash contribution allows the special reorganisation regime. The DGT states this is possible if the holding acquires a majority of voting rights, LIS article 80 requirements are met, and the transaction has valid economic reasons rather than purely fiscal motives.
Cuestión planteada Si concurren en la operación de reestructuración planteada, consistente en la aportación por parte del consultante de su participación en la entidad T a la sociedad holding que se pretende constituir, mediante aportación no dineraria en la constitución de ésta, o mediante ampliación de capital no dineraria, los requisitos necesarios para que resulte de aplicación el régimen especial previsto en el Capítulo VII del Título VII de la LIS.
Para aplicar el régimen especial de canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto de la entidad participada y cumplir los requisitos de residencia y valoración del artículo 80 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos y no por la mera finalidad de conseguir una ventaja fiscal. La validez de los motivos económicos alegados es una cuestión de hecho que puede ser objeto de comprobación administrativa.
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