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A natural person asks whether contributions of shares in a holding company to a new company (NEWCO) may qualify for the special IS regime. The DGT states that this is possible if the percentage of ownership requirements are met and the transaction is based on valid economic grounds, not merely tax advantages.
Cuestión planteada 1º) Si la operación descrita podría acogerse al régimen fiscal 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 del artículo 87 de la LIS, la entidad receptora debe ser residente en España y el aportante debe poseer al menos el 5% de los fondos propios de la entidad tras la aportación. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de planificación de relevo generacional y optimización de recursos podrían considerarse válidos, aunque su calificación depende de los hechos.
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