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The DGT confirms that non-cash contributions of shares by individuals to newly established Spanish resident entities may benefit from the special tax neutrality regime, provided minimum 5% ownership, holding period, and no primary intent of tax fraud or evasion are met.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y si los motivos económicos son válidos.
Para que la aportación no dineraria se acoja al régimen especial, la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad. En el caso de personas físicas, las participaciones deben representar al menos el 5% de los fondos propios de la entidad y haber sido poseídas ininterrumpidamente durante el año anterior. La aplicación del régimen queda excluida si la operación tiene como principal objetivo el fraude, la evasión fiscal o carece de motivos económicos válidos.
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