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A shareholder asks whether a share exchange can qualify for the special non-cash contribution regime. The DGT states that this is possible if the percentage of ownership and uninterrupted holding requirements are met, and if valid economic motives are present.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, el aportante debe poseer las participaciones ininterrumpidamente durante el año anterior y mantener una participación de al menos el 5% en los fondos propios de la entidad receptora tras la operación. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. El cumplimiento de estos requisitos permite la aplicación del régimen previsto en el artículo 87 de la LIS.
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