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A company asks whether contributing 18 immovable assets to a newly established entity may benefit from the special tax neutrality regime. The DGT states this is possible if residence and minimum shareholding requirements are met, provided it is not done for tax fraud or evasion.
Cuestión planteada Si la operación descrita encajaría en el supuesto recogido en el artículo 94.1 Real Decreto Legislativo 4/2004, de 5 de marzo, por el que se aprueba el texto refundido de la Ley del Impuesto sobre Sociedades (TRLIS) y cumpliría el requisito de la motivación económica válida recogido en el artículo 96.2 TRLIS, pudiéndose acoger por tanto al régimen de neutralidad fiscal del Capítulo VIII del Título VII del TRLIS.
La operación podría acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS si la sociedad receptora es residente en España y la aportante mantiene una participación de al menos el 5% en los fondos propios. No obstante, el régimen no se aplicará si el objetivo principal es el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. La comprobación de la existencia de motivos económicos válidos es una cuestión de hecho que debe determinar la Administración según las circunstancias de cada caso.
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