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A married couple has enquired whether contributing their shares in several companies to a holding company can qualify for the special regime for non-monetary contributions and if their motives are valid. The DGT indicates that this is possible provided that requirements regarding residency and shareholding percentages are met, and that the primary purpose of the transaction is not tax evasion or tax advantage.
Cuestión planteada Si la operación de reestructuración planteada podría acogerse al régimen fiscal especial regulado en el capítulo VIII del título VII del texto refundido 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.
El régimen especial de aportaciones no dinerarias es aplicable si la entidad receptora es residente en España, el aportante mantiene al menos un 5% de los fondos propios de la entidad receptora y posee las participaciones de forma ininterrumpida durante el año anterior. Además, las sociedades aportadas no deben ser de gestión de patrimonio mobiliario o inmobiliario ni estar sujetas a regímenes de AIE o UTEs. Los motivos de simplificación estructural, centralización de gestión, canalización de beneficios para inversión y mejora de la capacidad financiera se consideran motivos económicos válidos según el artículo 96.2 del TRLIS.
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