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A family group requested clarification on whether contributing shares to holdings, followed by a share swap and a subsequent merger, could qualify for the special regime under the Corporate Income Tax Act. The DGT ruled that if technical requirements are met and the objectives are group rationalisation and simplification, the operations are valid.
Cuestión planteada Si las operaciones planteadas cumplen los requisitos para acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos alegados pueden reputarse motivos económicos válidos a estos efectos.
El régimen especial de canje de valores se aplica si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos del art. 80 LIS. Para aportaciones no dinerarias de personas físicas, se requiere que la participación sea de al menos el 5% de los fondos propios, que la entidad no gestione patrimonio inmobiliario/mobiliario y que se posea la participación ininterrumpidamente durante un año. La fusión puede acogerse al régimen si se realiza bajo la Ley de modificaciones estructurales y cumple la LIS. Los motivos de simplificación organizativa, optimización de recursos y planificación del relevo generacional se consideran económicamente válidos.
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