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A taxpayer asks whether setting up a holding company through share contributions and share exchanges may qualify for the special fiscal neutrality regime. The DGT states this is possible if residence requirements, minimum shareholding, ownership of assets, and valid economic reasons are met.
Cuestión planteada PRIMERA.- Confirmación de que las operaciones de canje de valores y aportación no dineraria de valores expuestas se calificarían objetivamente dentro del régimen especial previsto en el Capítulo VII del Título VII de la LIS.
La aportación no dineraria de participaciones de una entidad W a una holding H se acoge al régimen especial si se aporta más del 5% del capital y se cumplen los requisitos de la LIS. El canje de valores para obtener la mayoría de derechos de voto también puede acogerse al régimen especial si concurren los requisitos del artículo 80 de la LIS. Los motivos económicos expuestos podrían considerarse válidos para cumplir el requisito de no tener como fin principal la ventaja fiscal, aunque esto depende de los hechos. La exención en el Impuesto sobre el Patrimonio es aplicable si las funciones de dirección remuneradas las ejerce un miembro del grupo de parentesco.
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