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The consultant asks whether a share contribution can qualify for the special share exchange regime to avoid including income in the tax base. The DGT states that this is possible if the beneficiary acquires a majority of voting rights and legal and economic conditions are met.
Cuestión planteada Si las operaciones de aportación de valores descritas pueden acogerse al régimen especial de fusiones, escisiones, aportación de activos, canje de valores y cambio de domicilio social de una Sociedad Europea o Sociedad Cooperativa Europea de un Estado miembro a otro de la Unión Europea, recogido en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y, por tanto no se integren en la base imponible del Impuesto sobre Sociedades, del Impuesto sobre la Renta de las Personas Físicas o del Impuesto sobre la Renta de no Residentes las rentas que se pongan de manifiesto en ocasión de canjes de valores y/o aportaciones no dinerarias.
Para aplicar el régimen especial de canje de valores, la entidad beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto en la entidad aportante. Deben concurrir los requisitos del artículo 80 de la LIS, incluyendo la residencia de los socios y la entidad beneficiaria. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades.
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