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A taxpayer asks whether contributions of shares in one company to another may benefit from the special fiscal neutrality regime. The DGT states this is possible if minimum participation and uninterrupted ownership requirements are met, provided it is not for tax fraud or evasion.
Cuestión planteada Si la operación descrita podría acogerse al régimen previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, así como si los motivos expuestos pueden considerarse como económicamente válidos.
Para que la aportación de participaciones sociales por una persona física se acoja al régimen de neutralidad fiscal, la entidad receptora debe ser residente en España y el aportante debe poseer las participaciones ininterrumpidamente durante el año anterior. Además, tras la operación, el aportante debe participar en al menos el 5% de los fondos propios de la entidad que recibe la aportación. El régimen no se aplicará si el objetivo principal de la operación es obtener una ventaja fiscal sin motivos económicos válidos.
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