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A family enquires whether their business restructuring to centralise investments and facilitate generational transition may qualify for the special corporate tax regime. The DGT confirms that the regime applies to share exchanges and some non-cash contributions, but not where age or shareholding percentage requirements are not met.
Cuestión planteada 1) Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
El régimen especial de canje de valores es aplicable si la entidad adquiere la mayoría de derechos de voto o aumenta su mayoría, cumpliendo los requisitos del artículo 87 del TRLIS. Para aportaciones no dinerarias de personas físicas, se requiere que las participaciones representen al menos el 5% de los fondos propios y se posean ininterrumpidamente durante un año. Los motivos económicos planteados para la reestructuración se consideran válidos y una donación posterior de participaciones no afectaría a dicha motivación.
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