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A family company asks whether it can benefit from the special regime for mergers and non-cash contributions to centralise its investment management. The DGT states that this is possible if the LIS requirements are met and the transaction has valid economic motives.
Cuestión planteada 1º) Si las operaciones descritas pueden acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para el canje de valores, la entidad debe adquirir la mayoría de derechos de voto y cumplir los requisitos del artículo 80 de la LIS. En las aportaciones no dinerarias de personas físicas, las participaciones deben representar al menos el 5% de los fondos propios de la entidad receptora, la cual no debe tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario, y el aportante debe haber poseído las acciones ininterrumpidamente durante el año anterior. La aplicación del régimen especial no es posible si el objetivo principal es el fraude o la evasión fiscal, requiriéndose motivos económicos válidos. Respecto al ISD, la aportación no dineraria de participaciones no incumple el requisito de mantener lo adquirido.
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