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A taxpayer asks about the application of the special restructuring regime to share contributions and subsequent contributions of business branches, as well as dividend exemption. The DGT states that share contributions can benefit from the special regime, but business branch contributions cannot, as they do not constitute autonomous economic units.
Cuestión planteada
La aportación de participaciones sociales puede aplicar el régimen especial si se posee más del 5% de los fondos propios y se han mantenido ininterrumpidamente durante el año anterior. No se puede aplicar el régimen de aportación de rama de actividad si los elementos no constituyen una unidad económica autónoma capaz de funcionar por sus propios medios. Los dividendos derivados de beneficios no distribuidos al momento de la aportación gozan de la exención del artículo 21 de la LIS por subrogación de derechos.
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