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A consulting entity asks whether the contribution of its real estate to another company can qualify under the special regime of Corporate Income Tax and whether the economic motives are valid. The DGT states that minimum participation requirements must be met and that the validity of economic motives is a factual issue.
Cuestión planteada Si a las rentas derivadas de las operaciones descritas anteriormente les es de aplicación lo dispuesto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial. En particular:
Para aplicar el régimen especial de aportaciones de activos, la entidad aportante debe participar en al menos un 5% de los fondos propios de la entidad receptora, la cual debe ser residente en España o tener un establecimiento permanente. La operación no puede tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. La validez de dichos motivos es una cuestión de hecho que debe analizarse según cada caso.
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