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Some shareholders inquire whether contributions of shares in one entity to another can qualify for the special merger and asset contribution regime. The DGT confirms this is possible provided the requirements relating to shareholding, residence and activity are met, and the transaction has genuine economic motives rather than purely fiscal ones.
Cuestión planteada Si la operación 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 del artículo 87 de la LIS, la entidad beneficiaria debe ser residente en España, el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad receptora antes y después de la aportación, y la entidad no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Asimismo, según el artículo 89.2 de la LIS, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o racionalización de actividades.
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