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An individual has enquired whether the contribution of company shares to a holding company, followed by an exchange of securities between entities, may qualify for the special Corporate Tax regime. The DGT indicates that this is possible provided that participation and residence requirements are met, and that the primary purpose of the transaction is not tax evasion or tax advantage.
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.
La aportación de acciones por una persona física puede acogerse al régimen especial si la entidad receptora es residente en España, la participación es de al menos el 5% de los fondos propios, se posee de forma ininterrumpida durante el año anterior y la entidad aportada no tiene como actividad principal la gestión de patrimonio mobiliario o inmobiliario bajo ciertos límites. El canje de valores es aplicable si la entidad adquiere una participación que le permite obtener la mayoría de derechos de voto o aumentar su mayoría actual. Estas operaciones requieren motivos económicos válidos, como la reestructuración o racionalización de actividades, para no ser consideradas meramente fiscales.
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