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A company inquired whether a group reorganisation could benefit from the special non-cash contributions regime. The DGT states that this is possible if a minimum 5% ownership stake in shareholders' equity is maintained and the transaction is driven by valid economic reasons, not merely tax advantages.
Cuestión planteada Si la operación descrita se puede acoger 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 de aportaciones no dinerarias, la entidad que recibe la aportación debe ser residente en España o tener un establecimiento permanente, y el aportante debe participar en al menos un 5% de sus fondos propios, requisito que se cumple tanto si se alcanza con la aportación como si ya existía antes. Asimismo, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como principal objetivo el fraude o la evasión fiscal. Los motivos de reorganización de estructura para facilitar la gestión y evitar la concentración de riesgos pueden considerarse válidos.
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