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A taxpayer has enquired whether a non-monetary contribution of shares can qualify for the special restructuring regime and if the underlying reasons are valid. The DGT has ruled that, provided the requirements for residence, participation, and holding periods are met, the transaction is eligible if its primary purpose is not tax evasion or tax advantage.
Cuestión planteada Si la operación de reestructuración planteada podría acogerse al régimen fiscal especial regulado en el capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España, el aportante debe poseer al menos un 5% de los fondos propios de la entidad receptora y haber mantenido la participación de forma ininterrumpida durante el año anterior. Además, la entidad aportante no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario ni ser una agrupación de interés económico o unión temporal de empresas. El régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la racionalización de actividades.
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