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Several entities have queried whether the contribution of shares from one company to another can qualify for the special regime for non-monetary contributions. The Directorate-General for Taxes (DGT) indicates that this is possible provided a minimum shareholding of 5% of equity is maintained and the transaction is driven by valid economic reasons.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a las operaciones planteadas. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
Para aplicar el régimen especial de aportaciones no dinerarias del TRLIS, la entidad que recibe la aportación debe ser residente en España o tener un establecimiento permanente, y las aportantes deben mantener una participación de al menos el 5% en los fondos propios de la entidad receptora. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de seguridad jurídica, influencia en la gestión y maximización del valor de las acciones pueden considerarse económicamente válidos.
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