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A company wishes to contribute immovable assets (held under proindiviso with third parties) and other elements to its subsidiary. The DGT determines that the contribution of community property shares constitutes a non-cash contribution that may apply the special regime of fiscal neutrality.
Cuestión planteada
La aportación de las cuotas ideales de una comunidad de bienes se considera una aportación no dineraria según el artículo 87.1 de la LIS. Para aplicar el régimen de neutralidad fiscal, la entidad aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad adquirente. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal.
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