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Taxpayers have enquired whether contributing shares of transformed companies (from SAT to SL) to a new holding company allows for the application of the special regime for non-monetary contributions. The Directorate General for Taxes (DGT) indicates that the transformation does not affect the seniority of the shares and that family reorganization motives could constitute valid economic reasons.
Cuestión planteada
La transformación de una sociedad agraria de transformación en sociedad de responsabilidad limitada no altera la personalidad jurídica ni la antigüedad de las participaciones para efectos fiscales. Para aplicar el régimen especial de aportaciones no dinerarias, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal. Motivos como la separación de participaciones en una holding para autonomía de decisiones o facilitar la sucesión pueden considerarse válidos, aunque su calificación depende de los hechos.
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