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An entity managing property rentals asks whether contributing part of its assets to three new companies may qualify for the fiscal neutrality regime. The DGT responds that this is possible if the new companies are resident in Spain, the contributing entity retains at least a 5% stake, and the transaction is not primarily aimed at tax fraud or evasion.
Cuestión planteada Si la operación planteada podría acogerse al régimen de neutralidad fiscal del Impuesto sobre Sociedades regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La aportación de activos se acoge al régimen de neutralidad fiscal si la entidad receptora es residente en España o tiene un establecimiento permanente, y la aportante mantiene al menos un 5% de los fondos propios de la receptora. No se aplicará este régimen si la operación tiene como objetivo principal el fraude, la evasión o carece de motivos económicos válidos. Asimismo, las nuevas entidades podrán optar por el régimen especial de arrendamiento de viviendas si cumplen los requisitos del artículo 48 de la LIS.
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