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The query examines whether a transaction involving a share swap and a non-monetary contribution of social shares can qualify for the special regime under the Corporate Income Tax Act (LIS). The DGT rules that this is possible provided that requirements regarding voting rights majorities, a minimum 5% participation, and valid economic reasons are satisfied.
Cuestión planteada Si las operaciones descritas de canje de valores y aportación no dineraria se podrían acoger al régimen fiscal especial previsto 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, las nuevas entidades deben adquirir participaciones que les permitan obtener la mayoría de derechos de voto y cumplir el artículo 80 de la LIS. En las aportaciones no dinerarias de participaciones sociales por personas físicas, estas deben representar al menos el 5% de los fondos propios de la entidad receptora, haber sido poseídas ininterrumpidamente durante el año anterior y la entidad receptora no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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