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The consulting entities inquire whether the contribution of their holdings in company X to company H may qualify for the securities exchange regime. The DGT responds that this is possible if the requirements regarding residence and majority of votes are met, provided that the transaction has a valid economic reason and is not merely for tax purposes.
Question raised 1. Non-monetary contribution from X to H:
The transaction may qualify for the securities exchange regime if entity H acquires the majority of voting rights and the partners and the beneficiary entity are residents in Spain. The motive of centralizing voting rights is considered economically valid pursuant to Article 89.2 of the LIS. If the contributing entities waive the neutrality regime, the income generated shall be exempt if they meet the requirements of Article 21 of the LIS. The holdings in the receiving entity shall be valued at market value.
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