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A family group asks whether transferring shares from several companies to a parent company (X) can benefit from the special regime under the Corporate Income Tax Law. The DGT confirms that both share exchange and non-cash contributions are eligible, provided legal requirements are met and economic motives are present.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial. Efectos de la aportación en los socios personas físicas.
La aportación de las participaciones en A, B, D y E a la entidad X puede acogerse al régimen de canje de valores (art. 76.5 y 80.1 LIS). La aportación de la participación en C por parte de PF3 puede acogerse al régimen de aportaciones no dinerarias (art. 87 LIS). Los motivos de la operación se consideran económicamente válidos según el art. 89.2 LIS. Asimismo, las participaciones en la entidad holding podrían estar exentas en el Impuesto sobre el Patrimonio si se cumplen los requisitos del art. 4.Ocho.Dos de la Ley 19/1991.
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