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V2670-19 30 September 2019 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · canje de valores

Possibility of applying special regime for share exchange and non-monetary contributions under legal requirements

A business owner asks whether contributions of shares from various companies to other entities may qualify for the LIS special regime. The DGT states that this is possible if voting rights majority requirements for exchanges or a minimum 5% shareholding for non-monetary contributions are met, and valid economic justifications exist.

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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