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The DGT confirms that contributions to an activity branch and share exchanges may benefit from the fiscal neutrality regime of the Corporate Income Tax, provided the contribution forms an autonomous economic unit and the exchange meets voting majority and residency requirements.
Cuestión planteada Si las operaciones objeto de consulta pueden acogerse al régimen fiscal 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 aportación de rama de actividad, el patrimonio debe constituir una unidad económica capaz de funcionar por sus propios medios y permitir el desarrollo de la actividad en la entidad adquirente. En el canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto y cumplir los requisitos de residencia y normativa de la Unión Europea. Ambas operaciones requieren que no tengan como objetivo principal la obtención de una ventaja fiscal, debiendo existir motivos económicos válidos.
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