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A natural person asks whether transferring their shares in a company to a newly established Spanish resident entity qualifies for the special regime. The DGT states that this is possible if participation and ownership requirements are met, provided the transaction is not primarily aimed at obtaining tax benefits.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial previsto 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 participar en sus fondos propios al menos un 5%. En el caso de acciones, estas deben representar al menos el 5% de los fondos propios de la entidad y haber sido poseídas ininterrumpidamente durante el año anterior. Además, la operación debe responder a motivos económicos válidos y no tener como objetivo principal el fraude o la evasión fiscal.
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