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A taxpayer asks whether they can contribute both full and bare ownership of shares in a holding company to a new entity without tax. The DGT responds that the status of shareholder rests with the bare owner and that the transaction may qualify under the non-monetary contributions regime if legal requirements are met.
Cuestión planteada 1. Confirmación de que la operación de reestructuración planteada cumple todos los requisitos previstos legalmente para acogerse a la figura de las aportaciones no dinerarias prevista en el artículo 87.1 de la LIS, así como si los motivos económicos alegados son considerados como válidos a efectos de la aplicación del régimen de neutralidad fiscal previsto en el Capítulo VII del Título VII de la LIS.
La cualidad de socio reside en el nudo propietario, por lo que este puede aportar tanto la plena como la nuda propiedad de las acciones. Para aplicar el régimen de neutralidad fiscal del artículo 87 de la LIS, se deben cumplir los requisitos de residencia de la entidad, participación mínima del 5% y posesión ininterrumpida durante el año anterior. La aplicación de este régimen queda excluida si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si no se realiza por motivos económicos válidos.
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