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V2575-17 10 October 2017 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación de activos

Requirements for applying the special contribution regime under LIS

An administrator asks whether the contribution of shares from one company to another can qualify for the special regime under LIS and whether the stated reasons are valid. The DGT states that this is possible as long as the requirements of ownership and participation are met, and that the reasons given for rationalisation and management are considered economically valid.

The question raised

Cuestión planteada 1) Si la operación descrita puede 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.

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