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A query was raised regarding whether the contribution of shares in operating companies to Spanish-resident holding companies qualifies for the special regime under the TRLIS. The DGT has determined that the transaction is eligible, provided that the requirements concerning shareholding and the nature of the companies are met and valid economic reasons exist.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España y el aportante debe mantener al menos un 5% de los fondos propios de la entidad tras la operación. Las acciones aportadas deben representar al menos un 5% de los fondos propios de la entidad cedente, la cual no puede ser una sociedad patrimonial o de gestión de patrimonio mobiliario/inmobiliario bajo ciertos límites. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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