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A holding company asks whether contributions of Portuguese entity shares by its Spanish resident shareholders may qualify for the special regime. The DGT states this is possible if participation, duration and object of the company requirements are met, and valid economic reasons exist.
Cuestión planteada - Si la operación descrita se podría acoger 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 del artículo 87 de la LIS, las participaciones aportadas deben representar al menos el 5% de los fondos propios de la entidad, haber sido poseídas ininterrumpidamente durante el año anterior y pertenecer a entidades que no gestionen patrimonio mobiliario o inmobiliario ni sean AIE o UTΕ. Además, la aportación debe mantener una participación mínima del 5% en la entidad receptora. Finalmente, la operación debe responder a motivos económicos válidos y no tener como objetivo principal el fraude o la evasión fiscal, según el artículo 89.2 de la LIS.
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