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A natural person asks whether contributions of shares from two companies to a new entity (NEWCO) can benefit from the special regime of fiscal neutrality. The DGT states this is possible provided the requirements of shareholding, duration, and business activity are met, and the transaction is not primarily aimed at tax fraud or evasion.
Cuestión planteada 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 y si existen motivos económicos válidos.
Para que la aportación de acciones o participaciones se acoja al régimen especial, el aportante debe participar en los fondos propios de la entidad receptora en al menos un 5% y haber poseído las participaciones ininterrumpidamente durante el año anterior. La entidad receptora debe ser residente en España y las participaciones aportadas deben representar al menos el 5% de sus fondos propios. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino responder a motivos económicos válidos. Si se cumplen estos requisitos, los valores y fechas de adquisición se mantienen, sin integrar renta en la imposición personal.
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