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The taxpayer enquires whether a series of corporate reorganisations may qualify for the special regime under the Corporate Income Tax Act (LIS) and if valid economic reasons exist. The DGT indicates that this is possible provided the requirements of Articles 76.5, 80, and 87 of the LIS are met and the primary purpose of the transaction is not tax fraud or tax advantage.
Cuestión planteada 1) Si las operaciones descritas pueden 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.
Para el canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y cumplir el artículo 80 de la LIS. En las aportaciones no dinerarias de personas físicas, las participaciones deben representar al menos el 5% de los fondos propios, pertenecer a una entidad que no sea de gestión de patrimonio mobiliario/inmobiliario y haber sido poseídas ininterrumpidamente durante el año anterior. Además, el aportante debe mantener una participación de al menos el 5% en la entidad receptora. Los motivos de simplificación estructural, centralización de la gestión y separación de patrimonios se consideran motivos económicos válidos según el artículo 89.2 de la LIS.
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