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A taxpayer has enquired whether contributing shares from two companies to a new holding company can qualify for the special regime for non-monetary contributions. The DGT has ruled that this is possible provided that the requirements regarding participation, residence, and the nature of the entities are met, and that the primary purpose of the transaction is not tax evasion or obtaining an undue tax advantage.
Cuestión planteada Si la aportación no dineraria especial, por la cual el consultante aporta las acciones de la sociedad B y posiblemente también de A, a una entidad de nueva creación puede acogerse al régimen fiscal especial del capítulo VII del título VII de Ley 27/2014, de 27 de noviembre, y en particular si los motivos alegados pueden considerarse válidos a efectos del artículo 89.2 de la LIS.
Para aplicar el régimen especial de la LIS, la entidad receptora debe ser residente en España, el aportante debe mantener una participación superior al 5% en la nueva entidad y las sociedades aportadas no pueden ser de gestión de patrimonio mobiliario o inmobiliario ni agrupaciones de interés económico. Además, la operación debe responder a motivos económicos válidos y no tener como objetivo principal la obtención de una ventaja fiscal. Los motivos de reestructuración, eficiencia de tesorería, limitación de riesgos y planificación de la sucesión familiar se consideran válidos.
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