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An individual intends to contribute shares from various entities to a holding company to benefit from the special regime for non-monetary contributions. The Directorate-General for Tax (DGT) rules that only contributions exceeding the 5% equity threshold meet the legal requirements.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial previsto 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 del artículo 87 de la LIS en aportaciones de acciones por personas físicas, las participaciones deben representar al menos el 5% de los fondos propios de la entidad aportada y haber sido poseídas ininterrumpidamente durante el año anterior. Además, el aportante debe mantener al menos un 5% de los fondos propios de la entidad receptora tras la operación. Los motivos económicos de la operación, como la racionalización de gastos o la sucesión generacional, pueden considerarse válidos para evitar la aplicación de la cláusula antielusión del artículo 89.2.
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