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A Mexican resident asks whether contributions of shares from several Spanish companies to another Spanish resident company may qualify for the special regime. The DGT states this is possible if participation, uninterrupted ownership and entity activity requirements are met, and there is no primary objective of obtaining tax advantages.
Cuestión planteada Si la operación descrita podría 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.
Para aplicar el régimen especial de aportaciones no dinerarias del artículo 87 de la LIS, la entidad receptora debe ser residente en España o tener un establecimiento permanente. El aportante debe participar al menos un 5% en los fondos propios de la entidad receptora tras la operación y haber poseído las participaciones ininterrumpidamente durante el año anterior. Además, las participaciones aportadas deben representar al menos un 5% de los fondos propios de la entidad aportada y esta no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Finalmente, la operación no puede tener como objetivo principal el fraude o la evasión fiscal, ni buscar una mera ventaja fiscal sin motivos económicos válidos.
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