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A taxpayer asks whether contributions of shares in several entities to a new company and subsequent share exchanges may qualify for the LIS special regime. The DGT states this is possible if minimum participation, uninterrupted ownership, and no primary fiscal advantage are met.
Question posed: Whether the special regime established in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax, would apply to the described securities exchange operation.
Para la aportación de participaciones, se requiere que la entidad receptora sea residente o tenga establecimiento permanente, 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 canje de valores, la entidad debe adquirir la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. En ambos casos, no se aplicará el régimen si la operación tiene como objetivo principal el fraude o la evasión fiscal sin motivos económicos válidos.
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