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A natural person enquires whether social shares from an agricultural company can be contributed to another society under the special non-cash contribution regime. The DGT confirms this is possible provided the percentage participation, uninterrupted ownership and valid economic motives are met.
Cuestión planteada 1.º Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad beneficiaria debe ser residente en España y el aportante debe participar al menos en el 5% de sus fondos propios tras la operación. En el caso de participaciones sociales, estas deben representar al menos el 5% de los fondos propios de la entidad, poseerse ininterrumpidamente durante el año anterior y la entidad no puede tener como actividad principal la gestión de patrimonio. Además, la operación no puede tener como fin principal el fraude o la ventaja fiscal, requiriendo motivos económicos válidos. Si se cumplen estos requisitos, las participaciones adquiridas mantienen la fecha de adquisición del transmitente para la exención de dividendos del artículo 21 de la LIS.
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