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An individual has enquired whether they can avoid taxation on capital gains when exchanging their shares in a company for shares in a new entity. The DGT has ruled that it is possible to apply the special regime under Article 87 of the LIS, provided that the requirements regarding participation and ownership are met and valid economic reasons exist.
Cuestión planteada Si es posible no integrar en la base imponible del Impuesto sobre la Renta de las Personas Físicas de la consultante, la ganancia patrimonial producida por diferencia entre el valor de adquisición de las participaciones sociales de la entidad A que canjea, y el valor de las participaciones sociales de la nueva sociedad recibidas, por tratarse de una operación recogida en el artículo 87 de la Ley 27/2014, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, las participaciones deben representar al menos el 5% de los fondos propios de la entidad y haber sido poseídas ininterrumpidamente durante el año anterior. Tras la aportación, el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad receptora. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS.
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