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A query was made regarding whether a series of non-monetary contributions and a share swap comply with Corporate Income Tax Law requirements without having a primary purpose of tax advantage. The DGT indicates that, provided technical and participation requirements are met, the economic reasons presented could be considered valid.
Cuestión planteada Si las operaciones de aportación no dineraria y canje de valores que se pretenden realizar reúnen los requisitos para su calificación como aportación no dineraria y canje de valores conforme a lo previsto en los artículos 87 y 76.5 de la LIS, en particular, si concurren motivos económicos válidos, sin que pueda entenderse que la operación persigue la obtención de ventajas fiscales.
Para la aportación no dineraria, se requiere que la entidad receptora sea residente en España, que el aportante mantenga al menos un 5% de los fondos propios y que las participaciones se hayan poseído ininterrumpidamente durante el año anterior, siempre que la entidad no sea una gestión de patrimonio mobiliario o inmobiliario. Para el canje de valores, la entidad beneficiaria debe adquirir la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. Los motivos de concentración de inversiones y diversificación de riesgos pueden considerarse económicos válidos según el artículo 89.2 de la LIS.
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