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A query was raised regarding whether a contribution of company shares by a natural person could qualify for the special regime for non-monetary contributions. The DGT indicates that this regime is applicable provided that requirements concerning residence, minimum shareholding, and uninterrupted ownership are met, and that the transaction is supported by valid economic reasons.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para aplicar el régimen especial de aportaciones no dinerarias, deben cumplirse los requisitos del artículo 94 del TRLIS, como la residencia de la entidad receptora, una participación mínima del 5% en los fondos propios y la posesión ininterrumpida de las acciones durante el año anterior. Además, según el artículo 96.2 del TRLIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino responder a motivos económicos válidos. Los motivos de reestructuración, dotación de recursos o gestión patrimonial racional pueden considerarse válidos.
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