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An individual has enquired whether an operation involving the contribution of shares and an exchange of securities can qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate-General for Taxes (DGT) has ruled that this is possible, provided that the requirements regarding participation and residence are met and the operation is conducted for valid economic reasons.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del título VII de la Ley 27/2014 de 27 de noviembre, del Impuesto de Sociedades.
Para la aportación de participaciones, se requiere que la entidad receptora sea residente en España, que el aportante mantenga al menos un 5% de los fondos propios de la entidad y que las participaciones se posean ininterrumpidamente durante el año anterior. En el caso del canje de valores, la entidad debe adquirir la mayoría de los derechos de voto y cumplir los requisitos de residencia y valoración fiscal. Finalmente, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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