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A taxpayer asks whether a 20% stake in a footwear trading entity can qualify for the special non-cash contribution regime. The DGT states this is possible if the requirements for shareholders' capital, uninterrupted ownership, and genuine economic purposes are satisfied.
Cuestión planteada Si la operación descrita puede acogerse 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 de aportaciones no dinerarias, la participación aportada debe representar al menos el 5% de los fondos propios de la entidad y haber sido poseída ininterrumpidamente durante el año anterior. Tras la aportación, el contribuyente debe mantener una participación de al menos el 5% en los fondos propios de la entidad receptora. Además, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como objetivo principal el fraude o la evasión fiscal.
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