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An individual is inquiring whether the contribution of various shares to a new holding company can qualify for the special tax regime. The DGT rules that this is possible for both the exchange of securities and non-monetary contributions, provided that the requirements regarding participation, residence, and valid economic reasons are met.
Question raised 1º) Whether the described operation may qualify for the special tax 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 LIS. Para las aportaciones no dinerarias, las participaciones deben representar al menos el 5% de los fondos propios de la entidad, 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 evasión fiscal, debiendo responder a motivos económicos válidos.
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