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A family business enquires whether the contribution of company shares to new holding companies can qualify for the special Corporate Tax regime and its impact on Transfer Tax (ITP/AJD) and VAT. The Directorate General for Tax (DGT) indicates that the participation requirements may be met and that the stated economic reasons could be valid, although this depends on the actual facts of the case.
Cuestión planteada 1º) Si la operación descrita cumple los requisitos para poder 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.
Para aplicar el régimen especial de aportaciones no dinerarias en el IS, la entidad receptora debe ser residente en España, el aportante debe mantener al menos un 5% de los fondos propios y la operación debe responder a motivos económicos válidos y no a la mera búsqueda de ventaja fiscal. En cuanto al ITP y AJD, la operación de reestructuración está exenta, siempre que no se trate de una elusión de impuestos mediante la transmisión de valores en mercado secundario. Respecto al IP, la DGT no responde por ser una consulta sobre personas físicas planteada por una persona jurídica.
What is published here, applied to a company or a specific case. The first meeting is free.
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