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A consultation was made regarding whether the non-monetary contribution of shares and a partial demerger could qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) determines that the contribution may qualify for the regime provided that the requirements for participation and ownership are met and valid economic reasons exist; however, the proposed demerger cannot qualify for the special regime.
Cuestión planteada Si la aportación no dineraria de las participaciones en la entidad A, de los socios (Pf1 y Pf2) a dos sociedades ya existentes, puede acogerse a la aplicación del régimen especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y, en especial, si los motivos económicos pueden considerarse válidos.
Para la aportación de participaciones, se debe cumplir que representen al menos el 5% de los fondos propios, que se posean ininterrumpidamente durante el año anterior y que el aportante mantenga al menos un 5% de participación tras la operación. Los motivos económicos de reestructuración, diversificación de riesgos o sucesión familiar se consideran válidos. No obstante, la escisión parcial no puede aplicar el régimen especial si el patrimonio segregado no constituye una rama de actividad autónoma o si la operación es no proporcional.
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