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The DGT confirms that ideal shares from communal property owners may qualify for the special non-monetary contribution regime, provided residency, minimum participation, and economic activity requirements are met.
Question raised 1) Whether the described operation may qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
La aportación de la cuota ideal de una comunidad de bienes se considera una aportación no dineraria especial según el artículo 87.1 de la LIS. Para aplicar el régimen especial, la entidad receptora debe ser residente en España, los aportantes deben mantener una participación de al menos el 5% en la entidad y los elementos deben estar afectos a actividades económicas. Además, la operación debe responder a motivos económicos válidos y no tener como fin principal la ventaja fiscal.
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