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A group of individuals asks whether transferring their shares in several companies to a new holding company can qualify for the special reorganisation regime. The DGT confirms this is possible provided voting majority and minimum shareholding requirements are met, and the economic justifications presented are valid.
Cuestión planteada 1. 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.
La operación puede acogerse al régimen de canje de valores (art. 76.5 y 80.1 LIS) si la nueva entidad adquiere la mayoría de derechos de voto y se cumplen los requisitos de residencia. Para la aportación de acciones (art. 87 LIS), se debe cumplir la posesión ininterrumpida durante el año anterior y que la entidad no sea de gestión de patrimonio mobiliario. Los motivos de unificación de política accionarial y relevo generacional se consideran económicamente válidos bajo el art. 89.2 LIS. Los dividendos posteriores estarán exentos y no sujetos a retención si se cumplen los requisitos del art. 21 LIS.
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