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A married couple inquired whether contributing their shares in three companies (A, B, and C) to a new entity (NEW) could qualify for the special regime under the Corporate Income Tax Act (LIS) and if their reasons were economically valid. The Directorate General of Taxes (DGT) indicated that this is possible provided that the residency, participation, and activity requirements for the entities are met, and considers the stated reasons to be valid.
Cuestión planteada Si la operación planteada puede acogerse al régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades, y si los motivos expuestos tienen la consideración de económicamente válidos a estos efectos.
Para la aportación de la participación mayoritaria en B, se puede aplicar el régimen de canje de valores si la entidad NEW adquiere la mayoría de derechos de voto, los socios residen en España o la UE y NEW es residente en España. Para las participaciones en A y C, se puede aplicar el régimen de aportaciones no dinerarias si los consultantes participan al menos un 5% en la entidad receptora, mantienen las participaciones ininterrumpidamente durante el año anterior, las entidades no son de gestión de patrimonio ni de agrupaciones de interés económico, y NEW es residente en España. Los motivos de reestructuración y centralización de la gestión expuestos se consideran económicamente válidos.
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