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A natural person intends to contribute a 25% stake in a holding entity to a new company. The DGT examines whether the transaction qualifies for the fiscal neutrality regime under Corporate Tax and whether the exemption applies under Wealth Tax.
Cuestión planteada
La aportación de acciones puede acogerse al régimen de neutralidad fiscal si la entidad receptora es residente en España, la participación es igual o superior al 5% y la entidad no tiene como actividad principal la gestión de un patrimonio mobiliario o inmobiliario. En este caso, los valores y la antigüedad de las participaciones se mantienen. Respecto al Impuesto sobre el Patrimonio, la exención en la nueva entidad será aplicable si se cumplen los requisitos de actividad, participación mínima y funciones de dirección con remuneración superior al 50% de los rendimientos totales.
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