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A query was raised regarding whether the contribution of shares from two companies by their partners can benefit from the tax neutrality regime and if valid economic reasons exist. The DGT indicates that this is applicable provided that participation and residence requirements are met, and if the reasons of succession and wealth preservation are deemed valid.
Cuestión planteada Si la operación de aportación de las sociedades A y B por parte de sus socios, a sendas sociedades de acuerdo con lo expuesto, le resulta aplicable el régimen de neutralidad fiscal previsto en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y, en particular, si puede considerarse que se realiza por motivos económicos válidos.
El régimen especial de neutralidad fiscal es aplicable a las aportaciones de acciones o participaciones si la entidad receptora es residente en España, los aportantes mantienen una participación superior al 5% en la entidad receptora y las sociedades aportadas no son de gestión de patrimonio ni agrupaciones de interés económico. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o racionalización de actividades. Motivos como la preparación de la sucesión o la preservación del patrimonio empresarial pueden considerarse válidos.
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