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Four individuals have requested a ruling on whether they can apply the special regime for non-monetary contributions when transferring their shares in Company X to Company Z. The Directorate General for Taxes (DGT) has ruled that this regime is applicable provided that participation and residency requirements are met and the transaction is supported by valid economic reasons.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a la operación planteada. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
El régimen especial es aplicable si la entidad beneficiaria es residente en España, el aportante mantiene una participación de al menos el 5% en los fondos propios de la beneficiaria antes y después de la aportación, y las participaciones se han poseído ininterrumpidamente durante el año anterior. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la racionalización de actividades o la eficacia organizativa. En este caso, la concentración de participaciones familiares y la planificación del relevo generacional se consideran motivos económicamente válidos.
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