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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 que la aportación de acciones o participaciones sociales por personas físicas se acoja al régimen especial, las participaciones 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 sean AIE, UTΕ ni de gestión de patrimonio mobiliario o inmobiliario. Además, tras la aportación, el aportante debe mantener al menos un 5% de los fondos propios de la entidad receptora. Finalmente, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el art. 89.2 de la LIS.
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