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A family enquires whether setting up holding companies and exchanging shares to reorganise their businesses can benefit from the fiscal neutrality regime and whether holdings' shares will be exempt from Wealth Tax. The DGT states that these regimes apply only if legal requirements are met and valid economic reasons exist.
Cuestión planteada 1. 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 las aportaciones no dinerarias, se aplicará el régimen de neutralidad fiscal si las entidades son residentes, el aportante mantiene al menos un 5% de la participación y se cumplen los requisitos de posesión ininterrumpida. En el caso de canje de valores, se podrá aplicar si se cumplen las condiciones del artículo 80 de la LIS. La exención en el Impuesto sobre el Patrimonio en las holdings dependerá de que la entidad no gestione patrimonio mobiliario/inmobiliario, que se cumplan los umbrales de participación y que los socios ejerzan funciones de dirección con la remuneración exigida. La exención solo alcanzará a la parte del valor de las participaciones correspondiente a los activos necesarios para la actividad empresarial.
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