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A natural person asks whether they can apply the special restructuring regime by contributing shares from several companies to a new holding. The DGT states that this is applicable if the requirements of uninterrupted ownership, shareholding percentage, and absence of mobile assets management are met, provided there are valid economic reasons.
Cuestión planteada Si es posible aplicar a la operación de reestructuración societaria descrita, el régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades.
El régimen especial es aplicable si la entidad receptora es residente en España, el aportante mantiene al menos un 5% de los fondos propios tras la operación y las participaciones se han poseído ininterrumpidamente durante el año anterior. Además, las entidades aportadas no deben ser agrupaciones de interés económico ni tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos y no a la mera búsqueda de una ventaja fiscal.
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