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The consultant asks whether contributing three properties to another entity may qualify under the special regime for mergers and spin-offs. The DGT states that this is possible provided the receiving entity meets residency requirements, the required shareholding percentage, and valid economic grounds are established.
Cuestión planteada Si se puede aplicar a la operación descrita el régimen especial de las fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una Sociedad Europea o una Sociedad Cooperativa Europea de un Estado miembro a otro de la Unión Europea previsto el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de la LIS, la entidad que recibe la aportación debe ser residente en España o tener un establecimiento permanente, y el aportante debe mantener al menos un 5% de los fondos propios de la receptora. 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 reorganización y optimización de recursos descritos podrían considerarse válidos, aunque su calificación final depende de la totalidad de los hechos y circunstancias de la operación.
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