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The DGT confirms that both non-cash contributions and share exchanges can be made under the special merger regime, provided the Corporate Income Tax Law requirements are met and there is no fiscal fraud motive.
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Para las aportaciones no dinerarias, 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 posean ininterrumpidamente durante el año anterior. En el caso de canje de valores, la entidad debe adquirir la mayoría de derechos de voto. Si se aplica el régimen especial, la persona física no integra renta en su IRPF y los nuevos títulos conservan el valor y fecha de adquisición de los aportados. No obstante, la aplicación del régimen queda condicionada a que la operación tenga motivos económicos válidos y no sea para obtener una ventaja fiscal.
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