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An entity and its shareholders inquire whether their restructuring and share contribution activities may qualify for the special regime of the Corporate Income Tax. The DGT states that this is possible provided the shareholding percentage requirements are met and the operation has valid economic motives, not merely fiscal ones.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para aplicar el régimen especial en aportaciones de acciones o participaciones por personas físicas, estas deben poseer las participaciones ininterrumpidamente durante el año anterior y estas deben representar al menos el 5% de los fondos propios de la entidad aportada. Asimismo, el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad que recibe la aportación. Finalmente, la operación debe responder a motivos económicos válidos, como la racionalización de actividades, y no tener como principal objetivo el fraude o la evasión fiscal.
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