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The DGT confirms that a share contribution to a new holding company can qualify under the special regime if participation and ownership requirements are met and the transaction has genuine economic purposes rather than merely tax-related ones.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII
Para aplicar el régimen especial de aportaciones no dinerarias, se requiere que la entidad receptora sea residente en España y que el aportante mantenga una participación de al menos el 5% en sus fondos propios. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de gestión, continuidad familiar y relevo generacional pueden considerarse válidos para evitar la aplicación de la exclusión por finalidad meramente fiscal.
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