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Natural persons have enquired whether the contribution of shares from several entities to a new holding company (Newco) can qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) has ruled that this is possible, provided that the requirements regarding voting rights majorities for the swap, shareholding percentages, and the existence of valid economic reasons are satisfied.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal especial contemplado 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 participaciones que le permitan obtener la mayoría de derechos de voto y cumplir los requisitos del artículo 80.1 de la LIS. En las aportaciones no dinerarias, las participaciones deben representar al menos el 5% de los fondos propios, haber sido poseídas ininterrumpidamente durante el año anterior y el aportante debe mantener al menos un 5% de participación tras la operación. Finalmente, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos según el artículo 89.2 de la LIS.
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