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A sole shareholder has enquired whether the contribution of shares from an entity to a new company can qualify for the special corporate restructuring regime. The DGT indicates that this is possible, provided that the requirements regarding minimum participation, ownership of shares, and valid economic reasons are satisfied.
Cuestión planteada Si la operación planteada puede acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que la aportación de acciones o participaciones sociales por personas físicas se acoja al régimen especial, la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad tras la operación. Además, las participaciones deben haber sido poseídas ininterrumpidamente durante el año anterior a la aportación y la entidad no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Finalmente, la operación debe responder a motivos económicos válidos y no tener como objetivo principal la ventaja fiscal.
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