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A married couple inquired whether contributing their shares in several companies to a new holding company could qualify for the special regime for mergers and demergers. The DGT ruled that this is possible provided that requirements regarding residency, minimum shareholding, and uninterrupted ownership are met, and that there are valid economic reasons.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si los motivos apuntados responden a un motivo económico valido a efectos de dicho régimen.
Para el canje de valores, la entidad beneficiaria debe adquirir la mayoría de derechos de voto y cumplir los requisitos de residencia y valoración del artículo 80 LIS. Para las aportaciones no dinerarias, los aportantes deben mantener al menos un 5% en la entidad receptora y poseer las participaciones ininterrumpidamente durante el año anterior. Los motivos de centralización, gestión y planificación patrimonial descritos se consideran motivos económicos válidos según el artículo 89.2 LIS.
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