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The DGT asks whether a social share contribution meets the conditions of the special merger and asset contribution regime. It states that application depends on compliance with Article 87 of the LIS and that the operation must not primarily aim at obtaining a fiscal advantage.
Cuestión planteada Si la aportación descrita cumpliría los requisitos del régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial, la entidad receptora debe ser residente en España, el aportante debe mantener una participación de al menos el 5% en los fondos propios de la receptora y deben cumplirse otros requisitos específicos según el tipo de aportación. 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 unificación de política accionarial y gestión centralizada pueden considerarse válidos.
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