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The consultant asks whether contributions of shares from three entities to a new holding company have valid economic reasons to use the special regime. The DGT states that the regime applies if participation and ownership requirements are met, provided the main objective is not tax advantage.
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 y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad tras la operación. En el caso de personas físicas, las participaciones deben representar al menos el 5% de los fondos propios, no pertenecer a regímenes de AIE oUTE, no ser de gestión de patrimonio mobiliario/inmobiliario y haber sido poseídas ininterrumpidamente durante el año anterior. No se aplicará el régimen si el objetivo principal es el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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