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A natural person enquires whether contributions of shares in a company to a new company (NEWCO) may qualify for the special fiscal neutrality regime and whether subsequent dividends would be exempt. The DGT states that this is possible if minimum shareholding and uninterrupted ownership requirements are met, allowing NEWCO to benefit from dividend exemption.
Cuestión planteada 1º) Si la operación descrita podría acogerse 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 participaciones puede acogerse al régimen de neutralidad fiscal si la entidad receptora es residente en España, el aportante mantiene al menos un 5% de los fondos propios y las participaciones se han poseído ininterrumpidamente durante el año anterior. Bajo este régimen, los valores y fechas de adquisición se mantienen. Asimismo, los dividendos percibidos por la entidad receptora podrán estar exentos según el artículo 21 de la LIS, siempre que se cumpla el porcentaje de participación mínima y el plazo de posesión requerido.
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