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Two brothers are inquiring whether the contribution of their shares in two different companies to a third company can qualify for the special regime for non-monetary contributions. The DGT indicates that this is possible provided that the requirements regarding participation and ownership are met, and that the transaction is supported by valid economic reasons.
Cuestión planteada Si a esta operación de aportación no dineraria le es aplicable el régimen especial establecido en el 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, las mismas deben representar al menos el 5% de los fondos propios de la entidad receptora, la entidad no debe ser una agrupación de interés económico ni tener como actividad principal la gestión de patrimonio, y las participaciones deben haberse poseído ininterrumpidamente durante el año anterior. Además, tras la aportación, el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad receptora. Finalmente, 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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