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A natural person enquires whether contributions of shares in two companies to a new Spanish resident company may benefit from the special regime of fiscal neutrality. The DGT states that this is possible provided the minimum shareholding requirement, uninterrupted ownership, and the fact that the activities of the contributing companies are not property management are met.
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 sociales 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. Además, las participaciones aportadas deben representar al menos un 5% de los fondos propios de la entidad aportada, la cual no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. El régimen no será aplicable si la operación tiene como principal objetivo el fraude, la evasión fiscal o carece de motivos económicos válidos.
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