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A taxpayer inquires whether they may apply the special regime for non-monetary contributions when contributing shares in a company. The DGT indicates that this is possible provided that the requirements regarding shareholding, uninterrupted ownership, and valid economic reasons are met.
Question raised: Whether it is possible to apply the special regime established in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax to the projected non-monetary contribution.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España o tener un establecimiento permanente. El aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad tras la aportación. En el caso de acciones o participaciones, estas deben representar al menos el 5% de los fondos propios, poseerse ininterrumpidamente durante el año anterior y la entidad no puede ser una agrupación de interés económico ni de gestión de patrimonio. Finalmente, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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