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The DGT confirms that such transactions may qualify under the LIS special regime if minimum participation, uninterrupted ownership and valid economic motives are met.
Question posed: Whether the described securities exchange operation would be subject to the special regime established in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
Para la aportación de participaciones, el régimen especial se aplica si la entidad receptora es residente en España, el aportante mantiene al menos un 5% de los fondos propios y las participaciones se han poseído ininterrumpidamente durante el año anterior. En el canje de valores, se requiere que la entidad adquiera la mayoría de los derechos de voto y se cumplan los requisitos del artículo 80 de la LIS. En ambos casos, la operación no debe tener como objetivo principal la obtención de una ventaja fiscal sin motivos económicos válidos.
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