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A family group has enquired whether the contribution of their shares in Company X to Company Z can qualify for the special restructuring regime. The DGT has ruled that this is possible provided the shareholding percentage 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 responder a motivos económicos válidos como la racionalización de actividades o la eficacia organizativa. La posterior donación de participaciones no afecta a la calificación de los motivos como económicamente válidos.
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