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A taxpayer has enquired whether the contribution of company shares to a new entity can qualify for the special regime under the TRLIS. The DGT has ruled that, provided the requirements for shareholding and residence are met, the transaction is valid if it serves the purpose of economic rationalisation and is not solely for tax advantages.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para aplicar el régimen especial en aportaciones de acciones por personas físicas, se requiere que la entidad receptora sea residente en España, que la participación sea de al menos el 5% de los fondos propios y que se posean las acciones ininterrumpidamente durante el año anterior. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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