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An individual is inquiring whether the contribution of a shareholding in an entity can qualify for the special regime for mergers and contributions of assets. The DGT indicates that this is possible provided that the requirements regarding the percentage of ownership and uninterrupted holding are met, and that the transaction is driven by valid economic reasons.
Question posed: Whether the described operation may qualify for the special regime for mergers, demergers, contribution of assets, and exchange of securities regulated in Articles 76 et seq. of the LIS.
Para aplicar el régimen especial del artículo 87 de la LIS, la entidad receptora debe ser residente en España o tener un establecimiento permanente, y el aportante debe mantener una participación de al menos el 5% en los fondos propios tras la operación. En aportaciones de participaciones sociales por personas físicas, estas deben haberse poseído ininterrumpidamente durante el año anterior y la entidad no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos según el artículo 89.2 de la LIS.
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