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Individuals have enquired whether reorganising their holdings in various entities through share swaps and non-monetary contributions can qualify for the special regime under the Corporate Income Tax Act (LIS). The DGT indicates that this is possible provided that the requirements regarding participation, residence, and valid economic reasons are met, and that the reduction in Inheritance Tax is not lost.
Question raised Confirmation that the operations proposed, as described, would objectively qualify within the special regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
Para el canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y cumplir los requisitos del artículo 80 de la LIS. En las aportaciones no dinerarias, las participaciones deben representar al menos el 5% de los fondos propios, haber sido poseídas ininterrumpidamente durante el año anterior y el aportante debe mantener al menos un 5% de participación tras la operación. La operación no debe tener como fin principal el fraude o la ventaja fiscal, sino motivos económicos válidos. Respecto al Impuesto sobre Sucesiones, la aportación no dineraria no afecta al requisito de permanencia si se mantiene el valor de la adquisición con las nuevas participaciones recibidas.
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