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A group of siblings asks whether a reorganisation involving share contributions and cross-border mergers can qualify for the special regime of the Corporate Income Tax. The DGT states that this is possible if participation and ownership requirements are met and the operation has valid economic motives.
Cuestión planteada 1º) Con respecto a la primera fase de la reorganización proyectada, relativa a la aportación de participaciones por parte de los hermanos consultantes, si la operación descrita puede 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 las aportaciones no dinerarias, se requiere que la entidad receptora sea residente en España, que el aportante mantenga al menos un 5% de los fondos propios y que las participaciones se hayan poseído ininterrumpidamente durante el año anterior. En las fusiones, la operación debe realizarse según la normativa mercantil y cumplir con el artículo 76.1.a) de la LIS. El régimen especial no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades.
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