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A natural person enquires whether they can contribute their shares in a holding company to a new company (Newco) under the fiscal neutrality regime and whether subsequent dividends would be exempt. The DGT responds that this is possible if the participation and duration requirements are met, and that dividends could benefit from the exemption under Article 21 of the LIS.
Cuestión planteada 1.) Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
La aportación de participaciones puede acogerse al régimen de neutralidad fiscal si la entidad receptora es residente en España, la participación es superior al 5% y se cumplen los requisitos de posesión ininterrumpida y ausencia de fines puramente fiscales. Si se aplica este régimen, la Newco subroga la fecha y valor de adquisición de las participaciones. Respecto a los dividendos, la Newco podría beneficiarse de la exención del artículo 21 de la LIS si cumple los requisitos de porcentaje de participación y antigüedad, aplicando una reducción del 5% por gastos de gestión.
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