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Some shareholders inquire whether contributions of shares in a community of property and subsequent share exchange may qualify for the special regime of Corporate Tax. The DGT responds that this is possible if participation and economic activity alignment requirements are met, and if the operation has valid economic motives.
Cuestión planteada 1º) Si las operaciones descritas de aportación no dineraria y canje de valores se podrían acoger al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La aportación de cuotas ideales de una comunidad de bienes puede acogerse al régimen especial del artículo 87.1 de la LIS si se cumplen los requisitos de participación mínima y afectación a actividades empresariales. El canje de valores es aplicable si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. Para que la aportación de la rama de actividad sea válida, debe existir una explotación económica previa en la transmitente. La operación debe responder a motivos económicos válidos para evitar la aplicación del artículo 89.2 de la LIS.
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