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A taxpayer asks whether contributions of shares in two entities to a new company (NEWCO) may qualify for the special restructuring regime. The DGT states that this is possible if the minimum shareholding, uninterrupted ownership, and absence of purely fiscal motives are met.
Cuestión planteada Confirmación de que, de acuerdo con lo expuesto, las operaciones de aportación no dineraria descritas podrían acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La aportación de acciones o participaciones sociales por personas físicas puede acogerse al régimen especial si la entidad receptora es residente en España, el aportante mantiene al menos un 5% de los fondos propios de la nueva entidad y las participaciones aportadas representan al menos el 5% de los fondos propios de las entidades originales. Además, las participaciones deben haberse poseído ininterrumpidamente durante el año anterior y la operación no debe tener como objetivo principal el fraude o la ventaja fiscal sin motivos económicos válidos. De cumplirse, los valores y fechas de adquisición de las participaciones se mantienen para evitar la integración de renta.
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