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Private individuals have consulted whether the contribution of shares from one entity to another and the exchange of securities of another entity can benefit from the special regime under the Corporate Income Tax Act. The DGT indicates that this is possible provided that the requirements regarding participation, residence, and valid economic reasons are satisfied.
Cuestión planteada Confirmación de que las operaciones proyectadas descritas anteriormente se calificarían objetivamente dentro del régimen especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para el canje de valores, la entidad debe adquirir la mayoría de derechos de voto y cumplir los requisitos del artículo 80.1 de la LIS. En las aportaciones no dinerarias, las participaciones deben representar al menos el 5% de los fondos propios, haber sido poseídas ininterrumpidamente durante el año anterior y el aportante debe mantener al menos un 5% de participación tras la operación. Finalmente, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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