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Siblings have consulted whether the non-monetary contribution of their shares in two entities to a new holding company can qualify for the special regime under the Corporate Income Tax Act. The DGT indicates that, provided the requirements for participation and ownership are met, the transaction may apply said regime as long as its primary purpose is not tax fraud or tax advantage.
Cuestión planteada Si las operaciones descritas de aportación no dineraria por parte de los hermanos pueden acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2004, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, se requiere que la entidad receptora sea residente en España o tenga un establecimiento permanente, que el aportante participe al menos en el 5% de los fondos propios tras la operación, y que las participaciones se hayan poseído ininterrumpidamente durante el año anterior. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos. La planificación del relevo generacional y la organización de la estructura patrimonial familiar pueden considerarse motivos económicos válidos.
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