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An individual is inquiring whether the contribution of their shareholding in a company can qualify for the special regime for mergers and asset contributions. The DGT indicates that this is possible provided that the requirements regarding shareholding percentage and uninterrupted ownership are met, and as long as the transaction is driven by valid economic reasons rather than the pursuit of a tax advantage.
Question raised: 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 y el aportante debe mantener una participación de al menos el 5% en los fondos propios tras la operación. En aportaciones de participaciones sociales, 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 debe responder a motivos económicos válidos y no tener como objetivo principal el fraude o la evasión fiscal según el artículo 89.2 de la LIS.
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