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A shareholder asks whether contributions of holding company shares to another company may qualify for the special non-cash contribution regime. The DGT states this is possible if participation and residency requirements are met and the transaction has valid economic motives.
Cuestión planteada Si la aportación de las participaciones sociales de la sociedad A en el marco de una operación de aumento de capital de la mercantil B prevista, podría quedar sometida al régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y específicamente considerarse una aportación no dineraria especial de las previstas en el artículo 87 de la LIS.
El régimen especial es aplicable si la entidad receptora es residente en España, el aportante mantiene al menos un 5% de los fondos propios de la entidad receptora tras la operación y se cumplen los requisitos de posesión ininterrumpida y naturaleza de la entidad aportante. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos y no a una mera finalidad de ventaja fiscal. Los motivos de simplificación de estructura, centralización de gestión y facilitación de financiación pueden considerarse válidos.
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