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A holding company asks whether contributions of personal shareholdings to its capital can benefit from the special regime of fiscal neutrality. The DGT confirms this is possible if minimum participation, duration, and the nature of the receiving entity are met, but not if the contributing entity is a mere holding society.
Cuestión planteada 1. Confirmación de que la aportación de participaciones sociales expuesta encajaría en el artículo 87 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, a efectos de aplicar el Capítulo VII del Título VII de la misma Ley.
Para que la aportación de participaciones de personas físicas se acoja al régimen de neutralidad fiscal (art. 87.1 LIS), la entidad aportada no debe ser una sociedad de gestión de patrimonio mobiliario o inmobiliario, debe representar al menos el 5% de sus fondos propios y haber sido poseída ininterrumpidamente durante el año anterior. Si se cumplen estos requisitos, las participaciones mantienen su valor fiscal y antigüedad. No obstante, si la entidad es de mera tenencia de bienes, no se aplica este régimen y las participaciones se valorarán por su valor de mercado.
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