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The consultant asks whether an exchange of shares and a non-cash contribution of shares may benefit from the TRLIS special regime. The DGT responds that this is possible provided the requirements of residence, minimum shareholding and valid economic motives are met.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para el canje de valores, la entidad debe adquirir la mayoría de derechos de voto y cumplir los requisitos de residencia y normativa de la Directiva 90/434/CEE. En la aportación no dineraria de participaciones por personas físicas, se exige que la entidad receptora sea residente en España, que la participación sea de al menos el 5% de sus fondos propios, que se posea ininterrumpidamente durante el año anterior y que se mantenga dicha participación tras la aportación. Además, la operación debe responder a motivos económicos válidos y no tener como fin principal el fraude o la evasión fiscal.
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