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A company has requested clarification on whether a share swap operation and a non-monetary contribution of shares can qualify for the special tax regime. The DGT has ruled that this is possible, provided that requirements regarding residency and minimum shareholding are met, and that the transaction is supported by valid economic reasons.
Cuestión planteada Si la operación descrita de canje de valores y aportación no dineraria pueden acogerse al régimen fiscal especial previsto en el Capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para el canje de valores, la entidad debe adquirir la mayoría de derechos de voto y cumplir los requisitos de residencia y valoración del artículo 80.1 LIS. En la aportación no dineraria, se exige que el aportante participe al menos en el 5% de los fondos propios de la entidad receptora y que, si es persona física, las participaciones se hayan poseído ininterrumpidamente durante el año anterior. Finalmente, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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