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The consultant asks whether contributions of shares in three entities to a new holding company constitute a valid economic motive for using the special regime. The DGT states that the regime applies if the participation and ownership requirements under Article 87.1 of the LIS are met and the transaction does not primarily aim at tax fraud or evasion.
Cuestión planteada Si el planteamiento de la operación descrita, y los motivos expuestos, son motivos económicos válidos suficientes para acoger la operación de aportación no dineraria al régimen fiscal especial protegido regulado 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, se debe cumplir que la entidad receptora sea residente en España o tenga establecimiento permanente, que el aportante mantenga al menos un 5% de los fondos propios tras la operación y que las participaciones se hayan poseído ininterrumpidamente durante el año anterior. Asimismo, la operación no podrá tener como principal objetivo el fraude, la evasión fiscal o la mera obtención de una ventaja fiscal sin motivos económicos válidos. La comprobación de si existen motivos económicos válidos es una cuestión de hecho que deben determinar los órganos de comprobación según las circunstancias de cada caso.
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