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An individual has enquired whether the contribution of shares from several companies to a new holding company can qualify for the special Corporate Tax regime. The Directorate General for Taxes (DGT) indicates that this is possible depending on the type of contribution, provided that participation and residence requirements are met and valid economic reasons exist.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para la entidad A, se puede aplicar el régimen de canje de valores si la holding adquiere la mayoría de derechos de voto y cumple el artículo 80 de la LIS. Para las demás entidades, se aplica el régimen de aportaciones no dinerarias si la participación aportada es superior al 5% de los fondos propios, se han poseído ininterrumpidamente durante el año anterior y la holding es residente en España. La aplicación del régimen queda condicionada a que la operación no tenga como fin principal el fraude o la ventaja fiscal, sino motivos económicos válidos.
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