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Individuals inquire whether share contributions to a company can use the special IS regime and if their economic motives are valid. The DGT states that minimum ownership and holding requirements can be met, and the alleged motives may be valid depending on the facts.
Cuestión planteada 1. Si aportación de la participación en E a la entidad B puede acogerse al régimen fiscal especial regulado 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 pueden considerarse como válidos a efectos de la aplicación del régimen especial.
Para aplicar el régimen especial de aportaciones no dinerarias, se requiere que la entidad receptora sea residente o tenga establecimiento permanente, que el aportante mantenga al menos un 5% de los fondos propios de la entidad receptora y que las participaciones se posean ininterrumpidamente durante el año anterior. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos. Los motivos de gestión racional, centralización de decisiones y relevo generacional podrían considerarse válidos, aunque su validación depende de la realidad de los hechos.
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