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An individual has enquired whether the contribution of shares from Company A to Company B can qualify for the special asset contribution regime. The Directorate-General for Tax (DGT) states that this is possible provided that requirements regarding residency, minimum shareholding, and uninterrupted ownership are met, and that valid economic reasons exist.
Cuestión planteada Si la operación planteada de aportación de la participación a la nueva sociedad puede acogerse al régimen especial establecido en el capítulo VIII del título VII del TRLIS y los motivos manifestados se consideran motivos económicos válidos con arreglo a lo previsto en el artículo 96.2 del TRLIS.
Para aplicar el régimen especial de aportación de participaciones, la entidad aportada y la beneficiaria deben ser residentes en España. El aportante debe poseer la participación al menos un año de forma ininterrumpida y mantener una participación de al menos el 5% en la entidad beneficiaria tras la operación. Además, la operación debe responder a motivos económicos válidos y no tener como objetivo principal la ventaja fiscal.
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