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An individual has enquired whether their business restructuring operation may qualify for the special regime for non-monetary contributions. The DGT indicates that this regime is applicable provided that the requirements regarding participation and residence are met, and valid economic reasons exist.
Cuestión planteada Si a dicha operación de reorganización empresarial le es de aplicación el régimen especial regulado en el Capítulo VIII del Título VII del citado Real Decreto Legislativo 4/2004.
El régimen especial de aportaciones no dinerarias es aplicable si la entidad receptora es residente en España y el aportante mantiene al menos un 5% de los fondos propios tras la operación. En el caso de personas físicas, la entidad aportada debe ser residente en España, no ser una agrupación de interés económico ni tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario, y la participación debe ser de al menos un 5% poseída ininterrumpidamente durante el año anterior. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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