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A taxpayer asks whether social share contributions can qualify for the special merger and division regime and whether the reorganisation and asset management motives are economically valid. The DGT confirms that participation and residency requirements are met, and that the reorganisation and asset management motives are economically 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.
La aportación no dineraria puede acogerse al régimen especial si la entidad beneficiaria es residente en España, el aportante mantiene una participación de al menos el 5% en los fondos propios y la entidad aportada no es una agrupación de interés económico ni gestiona patrimonio inmobiliario o mobiliario. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, pero motivos como la centralización de la gestión, la separación de patrimonio personal y empresarial o la planificación sucesoria se consideran económicamente válidos.
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