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The consultant asks whether contributions of shares from several entities to a new holding company can benefit from the special non-cash contribution regime. The DGT responds that it applies if participation and residency requirements are met and if the transaction has valid economic motives beyond tax advantages.
Cuestión planteada Si la aportación no dineraria descrita, es susceptible de acogerse al régimen fiscal especial del capítulo VII del título VII de Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
El régimen especial es aplicable si la entidad receptora es residente en España, el aportante mantiene una participación de al menos el 5% en los fondos propios de la entidad tras la aportación, y las participaciones se han poseído ininterrumpidamente durante el año anterior. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la racionalización de actividades o la gestión de intereses empresariales. Los motivos de centralización de gestión, simplificación sucesoria y mejora de la estructura holding pueden considerarse válidos según el artículo 89.2 de la LIS.
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