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A real estate leasing company asks whether contributing two properties to a new entity qualifies under the special regime. The DGT states that, based on the information provided, residence and ownership criteria are met, and economic justifications appear valid.
Cuestión planteada Si a esta aportación no dineraria le es de aplicación el régimen especial establecido en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España y la aportante debe mantener una participación de al menos el cinco por ciento en los fondos propios de la receptora. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Según los hechos descritos, la reorganización para separar riesgos y facilitar la gestión puede considerarse un motivo económico válido.
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