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A couple asks whether transferring shares between companies can qualify for the special regime under Corporate Income Tax law. The DGT states that no definitive conclusion can be drawn without knowing each contributor's share percentage, but outlines minimum participation thresholds and the need for valid economic reasons.
Cuestión planteada Si la aportación no dineraria, tal y como ha sido descrita anteriormente, se calificaría objetivamente dentro del régimen fiscal especial previsto en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades.
Para aplicar el régimen especial, cada aportante debe poseer las participaciones de forma ininterrumpida durante el año anterior y, tras la aportación, participar en al menos un 5% de los fondos propios de la entidad receptora. Los requisitos deben cumplirse individualmente por cada titular. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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