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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, la entidad receptora debe ser residente en España o tener un establecimiento permanente. El aportante debe poseer las participaciones ininterrumpidamente durante el año anterior y mantener una participación de al menos el 5% en la entidad receptora. No se aplicará el régimen si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. La comprobación de estos motivos es una cuestión de hecho que debe valorar la Administración según las circunstancias de cada caso.
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