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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 de la entidad E a Newco1 y Newco2 sea neutral fiscalmente, se debe cumplir que las nuevas entidades sean residentes en España y que el aportante mantenga una participación de al menos el 5% en ellas. Además, las participaciones aportadas deben representar al menos el 5% de los fondos propios de la entidad aportada y haber sido poseídas ininterrumpidamente durante el año anterior. El régimen no será aplicable si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos.
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