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A taxpayer asks whether a non-cash share contribution can qualify for the special regime under the Corporate Income Tax Law, citing economic motives. The DGT states that eligibility depends on specific residency, shareholding, and economic activity requirements, and that the stated motives may be valid.
Cuestión planteada Si la operación de reestructuración planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen especial, el aportante debe poseer las participaciones ininterrumpidamente durante el año anterior, la entidad beneficiaria debe ser residente en España o tener un establecimiento permanente, y la entidad aportante no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. El régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos. Los motivos de racionalización de la gestión, planificación de la sucesión y relevo generacional pueden considerarse económicamente válidos.
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