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A company has enquired whether the contribution of part of a rural estate can qualify for the special corporate restructuring regime. The DGT indicates that this could be possible provided a minimum shareholding of 5% is maintained and the transaction serves economic purposes rather than being solely for tax advantages.
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 beneficiaria debe ser residente en España y el aportante debe mantener al menos un 5% de participación en sus fondos propios. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la racionalización de actividades. En este caso, la unificación de la gestión de inmuebles se considera un motivo económico válido.
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