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A physical person enquires whether the fiscal neutrality regime can be applied when contributing 100% of shares in an entity to two new companies. The DGT responds that this is possible if participation and ownership requirements are met, provided the operation is not purely for tax purposes.
Cuestión planteada Si se cumplen los requisitos relativos al régimen especial previsto en el Título VII del Capítulo VII de la Ley 27/2014, del Impuesto sobre Sociedades, para que la persona física PF1 no integre en la base imponible del IRPF las rentas generadas por la transmisión de las participaciones de la entidad E a las nuevas sociedades Newco1 y Newco2, aplicándose el régimen especial de diferimiento de dichas rentas mientras no transmita las participaciones de las dos nuevas sociedades que reciban las participaciones de la entidad E.
Para que la aportación de participaciones no genere renta en el IRPF, debe cumplirse que las participaciones representen al menos el 5% de los fondos propios de la entidad aportada, que estas se hayan poseído ininterrumpidamente durante el año anterior y que el aportante mantenga al menos un 5% de los fondos propios de las entidades receptoras. Además, la operación no podrá tener como objetivo principal la obtención de una ventaja fiscal, debiendo responder a motivos económicos válidos.
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