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Two brothers ask whether transferring shares of a company to their respective businesses can qualify for the special non-cash contribution regime. The DGT responds that it applies if participation, residency requirements are met and the transaction has valid economic motives.
Cuestión planteada Si la aportación no dineraria que realizará cada uno de los hermanos a sus respectivas sociedades, consistentes en el 50% de las acciones que actualmente poseen de la sociedad A, puede acogerse al régimen especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades. En concreto si puede acogerse al régimen especial de aportaciones no dinerarias previsto en el artículo 87 de la LIS.
El régimen especial de aportaciones no dinerarias es aplicable si la entidad receptora es residente en España, el aportante mantiene una participación de al menos el 5% en la entidad que recibe y las acciones se han poseído ininterrumpidamente durante el año anterior. Además, la operación debe responder a motivos económicos válidos, como el relevo generacional o nuevas inversiones, y no tener como fin principal la ventaja fiscal. La aplicación del régimen queda supeditada a que tras la aportación se mantenga la participación mínima y la residencia de las entidades.
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