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A taxpayer asks whether the non-monetary contribution of bare ownership and usufruct of shares to a holding company can benefit from fiscal neutrality. The DGT confirms this is possible if the conditions in Article 87 of the LIS are met, allowing the substitution of the underlying asset of the usufruct without tax impact.
Cuestión planteada 1. Si a la aportación no dineraria de participaciones (nuda propiedad y usufructo) de S1 en favor de H1 le sería aplicable el régimen previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y, si en caso afirmativo, cabría sustituir el usufructo pasando de S1 a H1.
La aportación de la nuda propiedad y el usufructo de participaciones puede acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS si se cumplen los requisitos del artículo 87. El nudo propietario puede aportar su derecho sin perjudicar al usufructuario. En la operación, el usufructuario puede mantener su derecho mediante la sustitución del activo subyacente, conservando la misma valoración y antigüedad fiscal sin integrar renta en su base imponible.
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