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Individuals inquire whether transferring their shareholdings in a company to two other entities may qualify for the special fiscal neutrality regime and whether their motives are valid. The DGT states that if participation and ownership conditions are met, the transaction may qualify for this regime, provided its primary objective is not fiscal advantage.
Cuestión planteada Si la operación planteada puede 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 acciones o participaciones se acoja al régimen de neutralidad fiscal, la entidad receptora debe ser residente en España o tener un establecimiento permanente, y el aportante debe participar en sus fondos propios en al menos un 5% tras la operación. Además, las participaciones aportadas deben representar al menos el 5% de los fondos propios de la entidad y haber sido poseídas ininterrumpidamente durante el año anterior. El régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si no se efectúa por motivos económicos válidos.
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