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A consulting entity proposes a restructuring involving the contribution of shares from several companies to a new holding. The DGT examines whether these operations qualify as share exchanges or non-cash contributions under the special regime of the LIS.
Cuestión planteada
Para que la operación sea canje de valores, la entidad debe adquirir la mayoría de derechos de voto y cumplir los requisitos del artículo 80 de la LIS. En las aportaciones no dinerarias, se requiere que el aportante mantenga al menos un 5% de los fondos propios de la entidad receptora y que se cumplan condiciones específicas de posesión y naturaleza de la entidad. Si la participación recibida es inferior al 5%, no se aplica el régimen especial. La aplicación del régimen exige que la operación tenga motivos económicos válidos y no tenga como fin principal la ventaja fiscal.
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