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A company asks whether contributions of its shareholders' (physical persons) shares to the entity may qualify for the special fiscal neutrality regime. The DGT confirms this is possible if participation percentages and activity requirements are met, noting that the transaction must not primarily aim at obtaining a fiscal advantage.
Cuestión planteada 1.- Acogimiento de la operación de reestructuración planteada en todos los pasos señalados al Régimen Especial establecido en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades y, en concreto:
La aportación no dineraria de acciones o participaciones podrá acogerse al régimen de neutralidad fiscal si cada aportante posee al menos el 5% de las entidades aportadas y mantiene al menos un 5% en la entidad beneficiaria. Asimismo, las entidades aportadas no deben tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. La aplicación del régimen queda excluida si la operación tiene como objetivo principal la ventaja fiscal sin motivos económicos válidos. En caso de cumplir los requisitos, los socios no integrarán renta y los títulos recibirán el valor y antigüedad de los anteriores.
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